Which sentence uses brackets correctly? A deduction reduces the amount of your [income] that is subject to tax, thus generally reducing the amount of tax you must pay. [Even if you are not required to file an income tax return], you may choose to file a return if you are eligible for a refundable credit. See Form W-4 [Employee’s Withholding Allowance Certificate] to determine if you can claim exemption from income tax withholding. Your status as a full-time student exempts you [from filing federal taxes] if your earnings are less than the filing requirement for your age.