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The Hows of Taxes

Module 7: Standard Deduction

 

A person reading a Braille document.
The standard deduction reduces the income subject to tax. The amount of the standard deduction depends on the filing status, the age of the taxpayer and spouse, whether the taxpayer or spouse is blind, and whether the taxpayer can be claimed as a dependent on another taxpayer's return.

materials:

Tax Tutorial
Tax Tutorial: Standard DeductionDiscover the standard deduction, and learn how it affects income that is subject to tax.
Fact Sheet
Fact Sheet: Standard DeductionPrint this fact sheet on standard deduction.
Simulation
Simulation 7A: Completing a Tax Return as a DependentHelp Monica Lindo, a full-time college student, complete her Form 1040A.
Simulation
Simulation 7B: Completing a Tax Return Using Married Filing Separate Filing StatusHelp Jesse and Belinda Russell, a married couple, complete their Form 1040A.
Assessment
Assessment: Standard DeductionReview your understanding of the standard deduction.
skill check:
Check your understanding of the standard deduction and how it affects taxable income. Indicate whether each of the statements below is true or false by clicking on the correct answer. To assess your answers, click the Check My Answers button at the bottom of the page.
  1. The number of exemptions determines the standard deduction amount.
  • A.
  • B.
  1. The standard deduction amount is increased for taxpayers who are blind.
  • A.
  • B.
  1. The standard deduction reduces the income that is subject to tax.
  • A.
  • B.
  1. The standard deduction for taxpayers who can be claimed as dependents on another taxpayer's return is zero.
  • A.
  • B.


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