Editing Standard deduction (section)

{{Short description|US tax deduction}}
{{distinguish|Personal exemption}}
{{Use American English|date=February 2023}}
{{UStaxation}}

Under [[United States tax law]], the '''standard deduction''' is a dollar amount that non-[[Itemized deduction|itemizers]] may subtract from their income before [[Income tax in the United States|income tax]] (but not other kinds of tax, such as payroll tax) is applied. Taxpayers may choose either [[itemized deduction]]s or the standard deduction,<ref>{{Cite web |date=2022-04-21 |title=The IRS Standard Deduction In 2022 For U.S Expats |url=https://registeredagentva.org/blog/the-irs-standard-deduction-in-2022-for-u-s-expats/ |access-date=2022-11-10 |website=The KZ Group |language=en-US}}</ref> but usually choose whichever results in the lesser amount of tax payable.<ref>Samuel A. Donaldson, ''Federal Income Taxation of Individuals: Cases, Problems and Materials'', 2nd Edition (St. Paul: Thomson/West, 2007), 27, 29.</ref> The standard deduction is available to individuals who are US citizens or [[tax residence|resident]] [[Alien (law)|alien]]s. The standard deduction is based on [[Filing Status (federal income tax)|filing status]] and typically increases each year, based on [[inflation]] measurements from the previous 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<ref>{{Cite web |title=IRS Courseware - Link & Learn Taxes |url=https://apps.irs.gov/app/vita/content/0604/0604_09_010.jsp?level=foreignstudent |access-date=2022-05-10 |website=apps.irs.gov}}</ref>). Additional amounts are available for persons who are blind and/or are at least 65 years of age.<ref>I.R.C. §§ 63(c)(3), 63(f)(1)(A), 63(f)(2)</ref>

The standard deduction is distinct from the [[personal exemption]], which was set to $0 by the [[Tax Cuts and Jobs Act of 2017]] for tax years 2018–2025.<ref>{{USIRC|151}}</ref>