Final answer:
It is true that deductions for Adjusted Gross Income (AGI) can be claimed whether or not a taxpayer itemizes. These deductions reduce the AGI and lower the taxable income before the standard or itemized deductions are applied.
Step-by-step explanation:
The statement is true: Deductions for Adjusted Gross Income (AGI) can indeed be claimed whether or not the taxpayer chooses to itemize deductions. Items that can be deducted from AGI include certain business expenses, educational expenses, student loan interest, alimony payments, and retirement contributions, among others. These deductions are beneficial as they reduce the AGI, which, in turn, lowers the taxable income before applying either the standard or itemized deductions.
The claim is based on the taxation principle that identifies taxable income as being equal to the adjusted gross income minus the sum of deductions and exemptions. This reduction in taxable income can occur regardless of whether a taxpayer elects the standard deduction or itemizes their deductions.