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Though the standard deduction is the easiest way to avoid calculating taxes on a large number of transactions, there are times when taking the standard deduction is not possible. For example, if you lived in a state with no income taxes (which includes Oregon) or you had significant medical expenses you might be better off taking the itemized deduction. Contribution limits for employer health insurance: If you work in an employer's health plan and aren't covered by a spouse's plan, you can contribute to a health savings account. In 2009 contributions are limited to $2,250 per year for individuals and 5,000 USD per year for families. You cannot contribute more than this amount unless you have another high-deductible health plan that requires you to pay more than the annual limit on medical expenses.

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