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IRS.gov Website
Publication 17
taxmap/pub17/p17-104.htm#en_us_publink1000172998

Part 5
Standard Deduction, Itemized Deductions, and Other Deductions(p154)


After you have figured your adjusted gross income, you are ready to subtract the deductions used to figure taxable income. You can subtract either the standard deduction or itemized deductions, and, if you qualify, the qualified business income deduction. Itemized deductions are deductions for certain expenses that are listed on Schedule A (Form 1040). The eight chapters in this part discuss the standard deduction and each itemized deduction. See chapter 21 for the factors to consider when deciding whether to take the standard deduction or itemized deductions. See chapter 28 for information on the new qualified business income deduction.
The new Form 1040 schedules that are discussed in these chapters are: