This also includes taxpayers who plan to file a federal form 8917, Tuition and Fees Deduction (downloads as a pdf).

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You may not itemize deductions if you use the federal form 1040EZ: you must claim the standard deduction.

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But a run of poor form, combined with the 10-point deduction incurred for falling into administration, means Celtic are now 21 points clear and certainties for the title.

CNN: March 14, 2012 -- Updated 1636 GMT (0036 HKT)

It may be easier next year, since a streamlined form will be used for the simplified home office deduction on 2013 returns.

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The complex form may be a better choice for businesses running at a loss because the deduction can be carried forward to future years using that method.

WSJ: Easier Tax Form, Smaller Deduction

At the same time, the tax-form booklet mailed to most of the state's taxpayers failed to mention a major deduction for college tuition.

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