standard deduction
standard deduction 〈美〉标准减免额 在计算应税所得时，允许个人纳税人从其调整后的所得总额中减免的最小数额。纳税人也可以选择分项减免，不过仅限于分项减免额超过标准减免额的情形。对盲人以及65岁以上的人还有额外的标准减免额；对依赖其他纳税人生活的人则有另加限制的标准减免额。 (→itemized deductions)
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standard deduction
standard deduction
A specified dollar amount that a taxpayer can deduct from adjusted gross income, instead of itemizing deductions, to determine taxable income. [Cases: Internal Revenue 3295; Taxation 1031.1. C.J.S. Taxation §§ 1738–1739.]
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