To Deduct vs Deducting Infinitives & Gerunds

When and How to Use Each Expression?

Get a sense of when and how each expression can be used through the following examples!

To deduct (Infinitive)

Purpose or Intention: Use the infinitive "to deduct" when you want to express a purpose, intention, desire, or potential action

Example

I want to deduct the expenses from my taxes.

Deducting (Gerund)

Activity or Experience: Use the gerund "deducting" when you want to refer to the activity itself or the experience as a noun.

Example

Deducting the expenses is a necessary step in budgeting.

Where can infinitives/gerunds be placed in a sentence?

To deduct (Infinitive)

• 1. Subject

  To deduct is a common practice in accounting.

  To deduct is a common practice in accounting.

  • "*To deduct*" serves as the subject of the sentence.
  • Infinitive phrase (subject) + verb (is) + noun phrase (a common practice in accounting).
• 2. Object

  She wants me to deduct the amount from her paycheck.

  She wants me to deduct the amount from her paycheck.

  • "Me *to deduct* the amount from her paycheck" is the object of the verb "wants."
  • Noun (She) + verb (wants) + noun phrase (me *to deduct* the amount from her paycheck).
• 3. Adjective Modifier

  I need a calculator to deduct the numbers.

  I need a calculator to deduct the numbers.

  • "*To deduct* the numbers" modifies the noun "calculator."
  • Noun (I) + verb (need) + noun phrase (a calculator *to deduct* the numbers).

Deducting (Gerund)

• 1. Subject

  Deducting the expenses requires careful calculation.

  Deducting the expenses requires careful calculation.

  • "*Deducting* the expenses" is the subject of the sentence.
  • Gerund (subject) + verb (requires) + noun phrase (careful calculation).
• 2. Object

  I enjoy deducting the costs from the final bill.

  I enjoy deducting the costs from the final bill.

  • "*Deducting* the costs from the final bill" is the object of the verb "enjoy."
  • Noun (I) + verb (enjoy) + gerund (*deducting* the costs from the final bill).
• 3. Object of Preposition

  She has a talent for deducting the correct amounts.

  She has a talent for deducting the correct amounts.

  • "For *deducting* the correct amounts" is the object of the preposition "for."
  • Noun phrase (She) + verb (has) + noun phrase (a talent for *deducting* the correct amounts).

Verbs Taking Infinitives/Gerunds as Objects

The following are verbs that can take only the base form of the verb (infinitive), only the -ing form (gerund), or both.

Verbs Taking Infinitives as Objects

• plan
• hope
• want
• decide
• agree

Example

She plans to deduct the expenses tomorrow.

They hope to deduct the maximum amount on their tax return.

He wants to deduct the business expenses from his income.

We decided to deduct the cost of the equipment.

They agreed to deduct the discount from the total price.

Verbs Taking Gerunds as Objects

• enjoy
• recommend
• dislike
• avoid
• imagine

Example

She enjoys deducting the expenses from the budget.

They recommend deducting a fixed percentage for savings.

I dislike the idea of deducting money from my paycheck.

He avoids deducting unnecessary expenses.

Can you imagine yourself deducting the taxes accurately?

Verbs Taking Both Infinitives and Gerunds as Objects

• like
• start
• begin

Example

She likes to deduct the discount from the total price. She likes deducting the expenses from the budget.

We started to deduct a percentage for retirement savings. We started deducting a fixed amount for monthly expenses.

He began to deduct the expenses from his income. He began deducting the costs from the final bill.