Support CenterAL Standard Deduction - Is there an additional amount added to the AL standard deduction for taxpayer(s) over 65
Itemized or Standard Deduction
You have the option to either itemize your deductions or you may claim the optional Standard Deduction. You should compute your deduction both ways to determine
the option that gives you the larger deduction. If you elect to claim the Standard Deduction on your return and it later becomes necessary to change to itemized deductions,
you may do so by filing an amended return. If married and filing separate returns, both spouses must claim the same deduction unless the spouses have lived apart for the entire year, in which case each spouse may claim either deduction. However, neither spouse may claim a deduction for expenses paid by the other. See the instructions for Schedule A for items that may be claimed as an itemized deduction. Part-year residents of Alabama may claim only the itemized deductions actually paid during the period of Alabama residency. Itemized Deductions. If you elect to itemize your deductions, you should check box a on line 11 and complete and attach Schedule A. Standard Deduction. If you elect to claim the Standard Deduction, you must check box b on line 11 and use the Standard Deduction chart on page 9 to determine your allowable deduction. A dependent or student may take the standard deduction even if claimed as a dependent by someone else.
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