No....the bracket tables use the taxable income after certain deductions from the AGI value.
On the 2018 form 1040,
AGI was on line 7
Then Std Deduction or Itemized Ded on line 8
Then certain business Ded on line 9
Then taxable income on line 10...and line 10 is used with the tax brackets
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Line numbers may change for 2019
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
