The standard deduction is a fixed dollar amount that can be used to reduce the total amount of income you must claim when paying your taxes. Because the amount of tax you owe is based on your income, a standard deduction is beneficial in that it lowers this figure. Therefore, your tax obligation is lowered. You can only use the standard deduction benefit if you are not itemizing on your tax return. Both United States citizens and resident aliens may file using a standard deduction as long as they meet all requirements for doing so. Single individuals, married persons and heads of households may file using the standard deduction. While every taxpayer may file under a standard deduction or itemized deduction, they usually choose the one that will give them the highest yield on their return.