Because of the way it is used in databases, Null has some unique characteristics: 1  Expressions involving Null always result in Null. Thus, Null is said to propagate through expressions; if any part of the expression evaluates to Null, the entire expression evaluates to Null.
If the total amount of itemized deductions is more than the standard deduction, a taxpayer can choose to benefit by itemizing. Standard Deduction. Standard deduction, on the other hand, is a particular amount that is deducted to decrease the amount of income chargeable to tax. The deductible amount depends entirely on the filing status of a taxpayer, and increases every year to incorporate the effect of inflation.
Standard deduction increased. The standard deduction for some taxpayers who do not itemize their deductions on Schedule A (Form 1040) is higher for 2014 than it was for 2013. The amount depends on your filing status. You can use the 2014 Standard Deduction Tables in this chapter to figure your standard deduction.