{
  "address": "7ee80173cf76a29ab605e13897076662",
  "category": "other",
  "question": "For a single filer with $20000 of itemized deductions and a standard deduction of $16100 (IRS Rev. Proc. 2025-32, Section 4.14, dated 2026-09-30), is the standard deduction or itemizing larger, and by how much?",
  "answer": "Itemizing is larger at $20,000.00",
  "askedBy": {
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    "display": "method deck",
    "stamped": false,
    "id": null
  },
  "answeredBy": "method",
  "madeAt": "2026-09-30T22:39:30.722Z",
  "validUntil": null,
  "validityClass": "forever",
  "sources": [
    {
      "label": "Rev. Proc. 2025-32, Section 4.14 (2026 Standard Deduction)",
      "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
    }
  ],
  "supersedes": null,
  "supersededBy": null,
  "isSeed": false,
  "seedSource": null,
  "seedAttribution": null,
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  "publishedAt": null,
  "unpublishedAt": null,
  "voteCount": 0,
  "queuedForSubstrate": false,
  "answerMethod": "method",
  "unsourced": false,
  "source": {
    "kind": "url",
    "value": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
    "retrieved_utc": "2026-09-30T19:31:29Z"
  },
  "qsha256": "0cc9c86214c8a412c6536875dc56e43b928109fbe23584140f4c1a9697ffa139",
  "runOne": null,
  "cardContractVersion": "card_contract/1",
  "deck_id": "method-deck",
  "deck_title": "Method Deck",
  "method": {
    "name": "Standard deduction vs. itemized, at a stated deduction amount",
    "version": "1",
    "source_url_or_file": "methods/standard-deduction-vs-itemized.cjs",
    "sha256_of_method_file": "0649941e7e695ea2ee3e5af706130b0d1f2739fb206e9fc64c7469f88b1661ab"
  },
  "receipt": {
    "inSubstrate": false,
    "local": true,
    "modelCallsAtMint": 0,
    "tokensAtMint": 0
  },
  "method_deck": {
    "inputs": [
      {
        "name": "filing_status",
        "type": "string",
        "required": true,
        "description": "Filing status, used only to word the question and answer",
        "enum": [
          "single",
          "married_filing_jointly",
          "head_of_household"
        ]
      },
      {
        "name": "itemized_total",
        "type": "number",
        "unit": "currency units",
        "required": true,
        "description": "Sum of all itemized deductions",
        "min": 0
      },
      {
        "name": "standard_deduction",
        "type": "number",
        "unit": "currency units",
        "required": true,
        "description": "The standard deduction amount for this filing status and tax year; the visitor may enter a newer year's published figure.",
        "min": 0
      },
      {
        "name": "standard_deduction_source",
        "type": "string",
        "required": true,
        "description": "Citation for the standard_deduction figure (for example the IRS revenue procedure); change it together with standard_deduction when using a newer year."
      },
      {
        "name": "standard_deduction_date",
        "type": "string",
        "unit": "ISO date",
        "required": true,
        "description": "The date the cited standard_deduction figure was retrieved or published."
      }
    ],
    "outputs": [
      {
        "name": "standard_deduction",
        "unit": "currency units",
        "description": "The stated standard deduction for this filing status"
      },
      {
        "name": "larger_amount",
        "unit": "currency units",
        "description": "The larger of the standard deduction and the itemized total"
      },
      {
        "name": "which_is_larger",
        "description": "Either 'standard' or 'itemized'"
      }
    ],
    "steps": [
      "The visitor supplies standard_deduction for their filing status, plus standard_deduction_source and standard_deduction_date, the citation for that figure; this method never looks up a table itself.",
      "Compare standard_deduction to itemized_total.",
      "which_is_larger = 'itemized' if itemized_total > standard_deduction, otherwise 'standard'.",
      "larger_amount = the greater of the two values, rounded to 2 decimals (money to cents)."
    ],
    "constants": [
      {
        "name": "standard_deduction_single_2026",
        "value": 16100,
        "unit": "currency units",
        "source": 0
      },
      {
        "name": "standard_deduction_mfj_2026",
        "value": 32200,
        "unit": "currency units",
        "source": 0
      },
      {
        "name": "standard_deduction_hoh_2026",
        "value": 24150,
        "unit": "currency units",
        "source": 0
      }
    ],
    "examples": [
      {
        "name": "worked example",
        "inputs": {
          "filing_status": "single",
          "itemized_total": 20000,
          "standard_deduction": 16100,
          "standard_deduction_source": "IRS Rev. Proc. 2025-32, Section 4.14",
          "standard_deduction_date": "2026-09-30"
        },
        "expected": {
          "answer": "Itemizing is larger at $20,000.00"
        },
        "check": "hand computation: 2026 single standard deduction is 16100; 20000 > 16100, so itemized wins at 20000.00"
      },
      {
        "name": "test vector: standard deduction wins",
        "inputs": {
          "filing_status": "married_filing_jointly",
          "itemized_total": 18000,
          "standard_deduction": 32200,
          "standard_deduction_source": "IRS Rev. Proc. 2025-32, Section 4.14",
          "standard_deduction_date": "2026-09-30"
        },
        "expected": {
          "answer": "The standard deduction is larger at $32,200.00"
        },
        "check": "hand computation: 2026 MFJ standard deduction is 32200; 18000 < 32200, so the standard deduction wins at 32200.00"
      }
    ],
    "disclaimer": "General comparison only, using a stated, cited standard deduction. Not tax advice. Itemized deduction eligibility rules (SALT cap, mortgage interest limits, etc.) are not evaluated here. Consult a licensed tax professional or the IRS for your actual return.",
    "deck_category": "tax"
  },
  "status": "minted",
  "kind": "method",
  "provenanceClass": "own_question",
  "provenance": {
    "schema": "card_provenance/2.0.0",
    "chain": [
      {
        "source": {
          "kind": "url",
          "value": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
          "retrieved_utc": "2026-09-30T19:31:29Z"
        },
        "sha256": "9527ff7a63a4fcf73f099698c8b225fc57833b108c7f0888b74548fe47ded429",
        "supersedes": null,
        "added_utc": "2026-09-30T22:39:30.722Z",
        "added_by": "method:Standard deduction vs. itemized, at a stated deduction amount",
        "why": "the method that computed this answer",
        "check": null,
        "status_label": "pending",
        "signature": null
      }
    ]
  }
}