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A base amount of income that is not subject to tax and that3 [# X: ^+ F, H9 y; |, W$ ^9 I
can be used to reduce a taxpayer's adjusted gross income (AGI).# o* Z6 H* l# t w
A standard deduction can only be used if the taxpayer does8 r6 N7 c! \: {, M) D6 G* M
not choose the itemized deduction method of calculating; ~7 m; J+ C4 J7 d5 K
taxable income. The amount of the standard deduction is based, w6 H% T; m4 v% Y: S
on a taxpayer's filing status, age and whether he or she is( W" {/ Q8 M( c4 Y4 |# n5 S" y- Y
disabled or claimed as a dependent on someone else's tax return. |