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) J( Q- w$ b% n) ]# x+ iA base amount of income that is not subject to tax and that
% ~/ N- X% e) wcan be used to reduce a taxpayer's adjusted gross income (AGI).; u/ P" r5 n& ^6 E! ^" t' C! s
A standard deduction can only be used if the taxpayer does
8 l0 \) E% ]0 Q' w4 k6 N Dnot choose the itemized deduction method of calculating1 L8 H$ Q* _5 T4 }# I% _
taxable income. The amount of the standard deduction is based) O ?; _) A7 B/ u0 I, v
on a taxpayer's filing status, age and whether he or she is
0 Z8 P0 |6 f/ \, _$ hdisabled or claimed as a dependent on someone else's tax return. |