I believe most of you are missing the point, and that is to do what's best for client. In this situation I have the client take the standard deduction (not zero), and see if he gets a letter from the irs. Over the years I've had several clients in this situation, and only a few have gotten a letter, then I have client itemize. I must admit that it is very hard to work with IRS the last couple years, so dealing with them is a pain.