{"id":2862,"date":"2022-10-05T08:22:15","date_gmt":"2022-10-05T08:22:15","guid":{"rendered":"https:\/\/suntaxconsulting.com\/?p=2862"},"modified":"2023-03-09T11:50:44","modified_gmt":"2023-03-09T11:50:44","slug":"standard-deduction-vs-itemized-deductions","status":"publish","type":"post","link":"https:\/\/suntaxconsulting.com\/ru\/standard-deduction-vs-itemized-deductions\/","title":{"rendered":"\u0421\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043d\u044b\u0439 \u0432\u044b\u0447\u0435\u0442 \u0438\u043b\u0438 \u041f\u043e\u0441\u0442\u0430\u0442\u0435\u0439\u043d\u044b\u0439 \u0432\u044b\u0447\u0435\u0442"},"content":{"rendered":"

[et_pb_section fb_built=”1″ admin_label=”section” _builder_version=”4.20.0″ hover_enabled=”0″ da_disable_devices=”off|off|off” global_colors_info=”{}” theme_builder_area=”post_content” custom_padding_last_edited=”on|phone” custom_padding_phone=”0px||||false|false” sticky_enabled=”0″ da_is_popup=”off” da_exit_intent=”off” da_has_close=”on” da_alt_close=”off” da_dark_close=”off” da_not_modal=”on” da_is_singular=”off” da_with_loader=”off” da_has_shadow=”on”][et_pb_row custom_padding_last_edited=”on|phone” admin_label=”row” _builder_version=”4.20.0″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” width_tablet=”” width_phone=”100%” width_last_edited=”on|phone” custom_padding_tablet=”” custom_padding_phone=”|15px||15px|false|true” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||” theme_builder_area=”post_content”][et_pb_text admin_label=”Text” module_class=”add” _builder_version=”4.18.0″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}” theme_builder_area=”post_content”]One of the top questions taxpayers ask is \u201cShould I itemize<\/strong>?\u201d<\/p>\n

In this post we would like to discuss different types of deductions and circumstances which can influence the taxpayer\u2019s decision whether to itemize or not.<\/p>\n

Each taxpayer can use either standard deduction or itemized deductions. However, you are not always allowed to make the choice by yourself.<\/p>\n

IRS prohibits using standard deduction for certain categories of taxpayers. Some of the examples are presented below:
\nIf you are non-resident or dual-status resident<\/a> \u00a0you are not allowed to use standard deduction.<\/p>\n

If married spouses file separately and one of them itemizes deductions, the second spouse is prohibited from using standard deduction.<\/p>\n

According to IRS, standard deduction is a specific dollar amount that reduces the amount of income on which you are taxed.<\/div>\n

Is the amount of standard deduction equal for every taxpayer?<\/p>\n

Of course, not!<\/p>\n

The amount of standard deduction depends on your filing status, age (whether you are 65 or older), whether you are blind and whether another taxpayer claim you as a dependent.<\/p>\n

The amount of standard deduction for each category of taxpayers is adjusted for inflation on the annual basis.
\nIn certain cases you may want to itemize instead of using standard deductions.<\/p>\n

You should itemize deductions if your allowable itemized deductions are greater than your standard deduction or if you must itemize deductions because you can’t use the standard deduction.<\/p>\n

Below is the list of most common itemized deductions:<\/p>\n