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by count 2756 days ago
Most 40-hr/wk full time employees don't make overtime. And bonuses are usually/always taxed. And with the recent change in things, the threshold at which itemization becomes worth while has become significant.

Most. Not all. None of your exceptions changes things. The IRS should assume a net-0 based on tax records, and if the person wants to do something else, they're free to file a return.