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standard deduction
The standard deduction, as defined under United States tax law, is a dollar amount that non-itemizers may subtract from their income and is based upon filing status. It is available to US citizens and resident aliens (for tax purposes) who are individuals, married persons, and heads of household and increases every year. It is not available to nonresident aliens residing in the United States (with few exceptions, for example, students from India on F1 visa status can use the standard deduction). Additional amounts are available for persons who are blind and/or are at least 65 years of age.〔I.R.C. §§ 63(c)(3), 63(f)(1)(A), 63(f)(2) (2007).〕 The standard deduction is distinct from personal exemptions, which also are available to all taxpayers and dependents.〔''See'' I.R.C. § 151 (2007)〕 As one may not take both itemized deductions and a standard deduction, taxpayers generally choose the deduction that results in the lesser amount of tax owed.〔Samuel A. Donaldson, ''Federal Income Taxation of Individuals: Cases, Problems and Materials'', 2nd Edition (St. Paul: Thomson/West, 2007), 27, 29.〕
==Basic standard deduction==
The applicable basic standard deduction amounts for tax years 2006-2015 are as follows:
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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