Here's the latest article from the Taxes site at BellaOnline.com.

What is the Standard Deduction?
When you prepare your personal federal tax return, or have it prepared, you choose to reduce your gross income by the amount of your allowable standard deduction or allowable itemized deductions. You cannot do both. So how do you know which one is better or which one you qualify to take?

http://www.bellaonline.com/articles/art60325.asp

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