[snarfy]

You cannot itemize a 1040.

[ams6110]

True, you need the full 1040 return for that, but most people don't have enough deductions to itemize -- that was my point. The average tax return is a 1040A or 1040EZ with the standard deduction. Those are easy.

[mason55]

> but most people don't have enough deductions to itemize

FWIW, $100k in NYC puts your state + city taxes well over the standard deduction.