The number of tax deductions has nearly doubled since the last major overhaul of the tax code in 1986. Only 8 percent of tax deductions go to corporations. Most go to individual taxpayers or small businesses. The most claimed tax deductions in 2011 were:

1. Employer contributions for medical insurance premiums and medical care, $173.7 billion

2. Home mortgage interest rate deductions, $88.8 billion

3. 401(k) plans, $62.9 billion

4. Earned income tax credit, $62.5 billion

5. Capital gains at death, $50.9 billion

Source: U.S. Department of Treasury, reported by The Washington Post