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. Additional amounts are available for persons who are blind and/or are at least 65 years of age. The standard deduction is distinct from personal exemptions, which also are available to all taxpayers and dependents. 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.
Read more about Standard Deduction: Basic Standard Deduction, Other Standard Deduction in Certain Cases
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“The urge for Chinese food is always unpredictable: famous for no occasion, standard fare for no holiday, and the constant as to demand is either whim, the needy plebiscite of instantly famished drunks, or pregnancy.”
—Alexander Theroux (b. 1940)