| 单词 | Itemized deduction |
| 释义 |
Itemized deduction
原声例句
2008 ESLPod If you give a lot of money to a charitable organization – a not-for-profit organization such as a hospital, a school, perhaps a church, these " contributions, " or gifts, are also deductible; they can be part of your itemized deductions. 如果您向慈善组织捐赠了很多钱——非营利组织， 如医院、学校， 也许是教堂， 这些“捐款” 或礼物也可以扣除；它们可以是您的逐项扣除的一部分。
英语百科
Itemized deductionUnder 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. Most taxpayers are allowed a choice between the itemized deductions and the standard deduction. After computing their adjusted gross income (AGI), taxpayers can itemize deductions (from a list of allowable items) and subtract those itemized deductions (and any applicable personal exemption deductions) from their AGI amount to arrive at the taxable income. Alternatively, they can elect to subtract the standard deduction for their filing status (and any applicable personal exemption deduction) to arrive at the taxable income. In other words, the taxpayer may generally deduct the total itemized deduction amount, or the applicable standard deduction amount, whichever is greater. |
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