Question: Which is not true of the standard deduction? Group of answer choices The amount of the standard deduction depends on a taxpayer's filing status and age.. Taxpayers are allowed the standard deduction unless they affirmatively elect to claim itemized deductions. The standard deduction amount changes annually based on an index. A taxpayer may claim the standard deduction if their spouse files separately and itemizes deduction, thereby maximizing total deductions by the spouses.