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A base amount of income that is not subject to tax and that6 t, A+ z3 Q* K8 a2 |! G7 h
can be used to reduce a taxpayer's adjusted gross income (AGI)./ u8 P' E" X+ \. e! q1 b6 M! s
A standard deduction can only be used if the taxpayer does1 a5 `1 w, m* J! f: T$ a+ l0 v
not choose the itemized deduction method of calculating
' y6 [% J$ F5 L! Ztaxable income. The amount of the standard deduction is based! L1 l5 }8 O( v+ ?; D
on a taxpayer's filing status, age and whether he or she is! n$ h$ @4 R) B* A" e) g% O2 T" f% V
disabled or claimed as a dependent on someone else's tax return. |
