• Exhibit A is the tax form used by taxpayers who choose to list their itemized deductible expenses rather than using standard deductions.

  • Tax law changes in 2017 through the Tax Cuts and Jobs Act (TCJA) eliminated many deductions and nearly doubled the standard deduction.
  • Many taxpayers who listed their deductions on Schedule A before the TCJA found it more beneficial (not to mention easier) to receive a standard deduction.