Deductions & credits

Let's not confuse things, while I agree you can't use a lower 'standard deduction', in most cases you have the option to use a lower itemized deduction, which is really get to the result the question is really asking. 

 

please see IRS publication 501, page 22 where it states:

 

Standard Deduction
Most taxpayers have a choice of either taking a standard deduction or itemizing their deductions. If you have a choice, you can use the method that gives you the lower tax