Standard Deduction

/ˈstændərd dɪˈdʌkʃən/

Definitions

  1. (n.) A fixed dollar amount that taxpayers can subtract from their income before income tax is applied, without itemizing deductions.
    The taxpayer opted for the standard deduction instead of itemizing expenses.

Forms

  • standard deduction
  • standard deductions

Commentary

The standard deduction simplifies tax filing by providing a uniform deduction amount, eliminating the need for detailed documentation of expenses.

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

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Amicus Docs | Standard Deduction Definition