Deductions & credits

ANNND...if your income is so low, that the Std Ded actually wipes out your taxable income without using the itemized $$....then yes, the Std Ded is usually used instead. 

 

A simpler tax file, and an advantage in that any state refund will not be included as income in next year's Federal tax return.  (might be exceptions though)

____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*