While the exact mechanism of the AMT is complicated, for our purposes, it is triggered when a person claims a large amount of itemized deductions on their Schedule A. (lawyerist.com)
Because the higher standard deduction will exceed the value of itemized deductions for many taxpayers, the Tax Policy Center estimates that more than 25 million families will stop itemizing in 2018 — that's more than half the number of people who have itemized in recent years. (fidelity.com)
If itemized deductions don't exceed the standard deduction amount, you should go with the standard deduction. (thebrokeprofessional.com)