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But the TCJA didn’t make filing simpler for everyone. The Treasury Dept. killed Forms 1040 A and 1040 EZ that had made filing extremely easy for those with very simple tax situations. In addition, I suspect many 1040 filers went through the exercise of calculating their itemized deductions only to learn that they’d be better off taking the standard deduction. Still others may have chosen to itemize on their federal returns just so they could continue to itemize on their state income tax returns.
Source: Education Headlines (educationheadlines.net)
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