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A base amount of income that is not subject to tax and that3 G% w" N& x1 K) k9 K
can be used to reduce a taxpayer's adjusted gross income (AGI).5 R( y, U+ W5 U: V/ h
A standard deduction can only be used if the taxpayer does6 w$ J( h7 [+ ?! a8 M$ {+ p3 _- H
not choose the itemized deduction method of calculating
' L( N% Y; a0 w B4 y* Vtaxable income. The amount of the standard deduction is based+ Y. f/ D' q) j* h2 {$ s1 S" X, K
on a taxpayer's filing status, age and whether he or she is1 j2 W' S% `# _9 M9 @) m+ P
disabled or claimed as a dependent on someone else's tax return. |
