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which statement is true about claiming the section 199a deduction on a tax return? an individual takes the 199a deduction as a deduction from adjusted gross income. an s corporation takes the 100a deduction to determine total income reducing the amount reported to each shareholder on ther schedule k-1 an individual takes the 199a deduction instead of taking either the standard deduction or itemized deductions on schedule a an individual takes the 199a deduction on schedule a only if they are itemizing other deductions.