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.
Tweet. The standard deduction is a fixed amount, based on your filing status, that reduces your taxable income. You can use either the standard deduction or your actual itemized deductions on Form 1040, but not both. The standard deduction for a single person or a married person filing separately is $6,200 (2014).Married couples filing jointly have a standard deduction of exactly twice as much as a single person's, at $12,400. If you file as a head of household, your standard deduction is $9,100.ou can use either the standard deduction or your actual itemized deductions on Form 1040, but not both. The standard deduction for a single person or a married person filing separately is $6,200 (2014).