### Question
How does Computation of Taxable Income define standard deduction?


### Answer
Under *26 U.S.C. § 63*, **standard deduction** is defined as:

> the sum of—


(A) the basic standard deduction,


(B) the additional standard deduction,


(C) in the case of any taxable year beginning in 2008 or 2009, the real property tax deduction,


(D) the disaster loss deduction, and


(E) the motor vehicle sales tax deduction

#### Citation:
  - *26 U.S.C. § 63*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART I-DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.**

