| Tax deductions are granted to an individual or a | | | | investments and money transactions are applicable in |
| business entity to encourage positive initiatives such as | | | | instances of bad debts, alimony, legal fees, and loans. |
| charity and donations, investments, education, and | | | | Interestingly, federal tax deductions are granted even |
| environmental protection. The United States is known | | | | to a person who has lost in gambling. All the itemized |
| for its large number of federal tax deductions. Apart | | | | deductions are dependent on factors such as tax filing |
| from these federal tax deductions, the citizens can | | | | status and income. They have separately calculated |
| enjoy the benefits of additional deductions | | | | limits based on percentage of expenses or |
| implemented by their state governments. Apart from | | | | percentage of Adjusted Gross Income (AGI). The |
| the standard tax deduction, a person may be eligible | | | | deductions can be carried from one tax year to |
| for additional deduction in case of age or blindness. | | | | another. |
| Married couples having joint tax filing are not eligible for | | | | Federal tax deductions have been implemented to |
| tax deductions if their income crosses a certain | | | | benefit the common man. However, there are |
| amount ($145,000 in 2005). | | | | instances in which these deductions are manipulated to |
| An individual wishing to take advantage of the federal | | | | evade taxes. Large companies and wealthy individuals |
| tax deductions may choose from standard deduction | | | | often use their influence on lawmakers to modify the |
| or itemized deductions. The itemized deductions are | | | | existing deductions in their favor. Opponents of this |
| applicable on expenses such as household utilities, | | | | fraudulent activity are very much in favor of the |
| vehicles, and computers; education expenses; | | | | government adopting an alternative to tax deductions, |
| work-related expenses; and medical and nursing care | | | | so that charity spending and investment can be |
| expenses. Contributions for charitable purposes attract | | | | encouraged in a proper manner. |
| special federal tax deductions. Deductions on | | | | |