 are gonna be taking the standard deduction because it was increased a few years ago in an attempt to simplify the tax code. The thing that usually pushes people over into itemizing is gonna be the ownership of a home because the home will have the mortgage, typically the loan that helped people purchase the home and the interest related to that will often be deductible as well as the taxes, including property taxes on the home, also could trigger the ability to take state taxes. So the home is usually the question you're gonna ask to see whether or not they might be more likely to taking the itemized deduction versus the standard deduction. Right now we're just looking at the standard deduction. On the first page of the form 1040, we're looking at line 12, which is where we populate the standard deduction or itemized deduction. If we were to itemize, it would be coming from schedule A, otherwise we're taking the standard deduction. The general rule is on the left-hand side of the form where we can see as we saw before and discussed that the filing status has a significant impact on the standard deduction. The single or married filing separate at 13,850. If we can memorize that number, then we can simply double it to get to the married filing jointly or qualifying surviving spouse. That's gonna be the 27,700, which kinda makes sense, right? So you're gonna say standard deduction for one individual. If those two individuals got married, then you would think the standard deduction would double. Now again, in reality, that seems like a pretty nice deal because it's not always the case that when two people get married, that they have the same level of income, right? Usually one has more than the other and then they might start a family and it might be a little bit different than that, but it's easier to memorize and it kind of incentivizes family structure in that way. So there's that. Then you have the head of household, which as we saw before, typically requires a dependent and to be single and that's gonna be the 20,800 in between the single and married filing jointly. Now that's not the end of it because we could have added components of the standard deduction based on age and things such as blindness. So the story is not complete right here and we will continue on those added things to be aware of them as well as we go. All right, so we have the single and married filing jointly. So if you or your spouse, if you are married and filing a joint return can be claimed as a dependent on someone else's return, check the appropriate box in the standard deduction. So note that the standard deduction is gonna be impacted on by, in essence, your filing status. Now, if someone else can claim you as a dependent, then they are in essence, possibly getting a benefit on their taxes from you being claimed as a dependent on their taxes, which you would think might have an impact on your taxes. It's a general idea because just like when you have a child, you can't really double dip on the benefits of like one social security number being a dependent of the two spouses, for example, similar situation with yourself if you're getting tax benefits.