Which group of taxpayers typically do not file Schedule A?

Taxpayers who take the standard deduction typically do not file Schedule A because Schedule A is specifically used to report itemized deductions. The standard deduction simplifies the tax filing process by providing a flat deduction amount that taxpayers can take without needing to list their individual deductible expenses, such as medical expenses, mortgage interest, and charitable contributions. Since taxpayers choose either the standard deduction or itemized deductions (whichever is more beneficial), those opting for the standard deduction do not need to provide the detailed breakdown of their deductions that is required on Schedule A.

In contrast, the other groups mentioned, such as those with business income or self-employed individuals, may have various deductions they could itemize, potentially making Schedule A relevant for them. Likewise, individuals with high itemized deductions would typically file Schedule A to report those deductions rather than opting for the standard deduction. Thus, the focus on the standard deduction being taken negates the need for Schedule A.