The category you file under which is based mainly on your family status. Your filing status determines your standard deduction, tax bracket and whether you must file a return. Dependant A person who relies on someone else for financial support. You can claim a dependency exemption on your tax return for each dependent who qualifies. The amount depends on filing status, age, blindness, and whether you can be claimed as a dependent on someone else's return.
Some taxpayers choose to take a standard deduction instead of itemizing all of their deductions.
Unlike taxpayers who itemize deductions, you need no records to prove you deserve the standard deduction. Even if you didn't incur any deductible expenses you may still claim the full standard deduction. About two-thirds of all taxpayers use the standard deduction rather than itemize Itemized Items such as deductible interest, medical expenses, state and local taxes, charitable contributions, casualty and theft losses, unreimbursed employee expenses, and miscellaneous deductions that are claimed on Schedule A of Form 1040. These expenses can be deducted to reduce your income after your adjustments and before your income tax calculation. Taxable income is your gross income reduced by all your adjustments, deductions, and exemptions.