The amount of standard deduction cannot be changed following an audit unless the taxpayer's filing status changes. If the amounts of the itemized deductions and the standard deduction do not differ much, the taxpayer may take the standard deduction to reduce the possibility of adjustment by the Internal Revenue Service (IRS).The taxpayer must have maintained the records required to substantiate the itemized deductions.In other words, a taxpayer whose spouse itemizes deductions must either itemize as well, or claim "0" (zero) as the amount of the standard deduction. If the taxpayer is filing as "married, filing separately", and his or her spouse itemizes, then the taxpayer cannot claim the standard deduction.citizens and aliens who are resident for tax purposes are eligible to claim the standard deduction. Only a taxpayer eligible for the standard deduction can choose it.The choice between the standard deduction and itemizing involves a number of considerations: In other words, the taxpayer may generally deduct the total itemized deduction amount, or the applicable standard deduction amount, whichever is greater. Alternatively, they can elect to subtract the standard deduction for their filing status to arrive at the taxable income. After computing their adjusted gross income (AGI), taxpayers can itemize deductions (from a list of allowable items) and subtract those itemized deductions from their AGI amount to arrive at the taxable income. Most taxpayers are allowed a choice between the itemized deductions and the standard deduction. Under United States tax law, itemized deductions are eligible expenses that individual taxpayers can claim on federal income tax returns and which decrease their taxable income, and is claimable in place of a standard deduction, if available.
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