You are correct

来源: 于 2022-10-12 09:53:33 [博客] [旧帖] [给我悄悄话] 本文已被阅读：次

https://www.irs.gov/pub/irs-pdf/f1040.pdf

line 15 taxable income = line 11 (adjusted gross income) - line 14 (deductions)  

And the taxable income is what's used in tax bracket calculation.