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.
The amount of the standard deduction is based on a taxpayer's filing status, age and whether he or she is disabled or claimed as a dependent on someone else's tax return.he biggest reason taxpayers use standard instead of itemized deductions is that taxpayers don't have to keep track of every possible tax deductible expense throughout the year.