Internal Revenue Service United States Department of the Treasury
Level Basic Intermediate Advanced Military International

Standard Deduction and Tax Computation

Introduction

Welcome

This is the first of nine lessons that cover the Tax and Credits section of the return. After completing this lesson on standard deductions and Lesson 20, Itemized Deductions, you will be able to subtract the appropriate deduction from the taxpayer’s adjusted gross income to figure their taxable income.

Form 1040, Tax and Credits section.