Determining whether middle-income taxpayers that itemize their deductions will be subject to an AMT Liability requires knowing the filing status, number of dependents, and type and amount of itemized deductions.
Taxpayers that itemize deductions and file as head of household or married filing separately are most susceptible to the AMT system.
In that discussion, there is also a statement that provides that head-of-household filing status allows a taxpayer to choose the standard deduction, even if the taxpayer's spouse chooses to itemize
Some taxpayers who have elected to itemize
deductions in the past under Code Section 63(b) may find that as a result of the phase-out it is better to use the standard deduction.
her deductions and paid the following: $700 for a hearing-aid animal to help her at home; $450 for a special telephone; $300 for a closed caption TV decoder; and $1,200 to assistance providers on special occasions.