We'll also discuss how to claim deductions on your federal income tax return, even if you don't itemize.

It may be worth claiming allowable deductions even when you do not have all the proper documents.

In addition to personal exemptions, taxpayers may claim other deductions that further reduce the level of income subject to taxation.

In the past people often claimed charitable deductions when they took trips sponsored by cultural, educational or religious organizations.

Various reports have shown taxpayers claiming deductions vastly beyond the amount their gifts produced.

They have identified people who have claimed deductions for donations that never reached charities.

Everyone who fills out a Form 1040, whether they itemize or not, can claim above-the-line deductions.

Yet virtually any family with that much income would claim deductions far in excess of $5,000.

But it also increased the burden of proof needed to claim allowable deductions.

Those whose income levels are low enough to qualify can claim deductions on their 1987 tax returns.