The standard deduction is the amount of money that taxpayers who do not itemize can subtract from their adjustable gross income.  The standard deduction is a below-the-line deduction rather than an above-the-line deduction.  If a crewmember uses the standard deduction in lieu of itemizing, the crewmember is not eligible to write off employee business expenses which include the per diem deduction and other types of travel expenses associated with airline employment.

The standard deduction should not be confused with standard per diem rates, which refer to an alternate method of writing off M&IE expenses associated with the per diem deduction.

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