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.
1 The difference between deductions, exemptions, and credits, 2  Itemized deductions vs. the standard deduction, 3  Several money-saving deductions and credits and how to make sure you qualify for them,  Click here to see the full list.