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  Standard Vs. Itemized Deductions
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Focus on Forms (continued)
 Picture of Carl, 67, and Sue, 59

Sue, 59, does not use the worksheet. The vertical bar next to lines 23 through 36 shows that the standard deduction for married filing separately is $5,450. Did you complete lines 23 and 24 as shown?

Line 23: All checkboxes unchecked
Line 23a: 0
Line 24: $5,450

Click here to view the correctly completed form.

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