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.
Itemized deductions are subtractions from a taxpayerâs Adjusted Gross. Income (AGI) that reduce the amount of income that is taxed. Most taxpay-. ers have a choice of taking a standard deduction or itemizing deductions. Taxpayers should use the type of deduction that results in the lowest tax.