Publication 501 discusses some tax rules that affect every person who may have to file a federal income tax return. It answers some basic questions: who must file, who should file, what filing status to use, and the amount of the standard deduction. Current Revision Publication 501 (PDF PDF | HTML | eBook) Recent Developments None at this time. Other Items You May Find Useful All Publication 501 Revisions About Form 1040, U.S. Individual Income Tax Return About Form 1040-SR, U.S. Tax Return for Seniors Forms You May Find Useful Other Current Products Related Publications About Publication 3, Armed Forces' Tax Guide About Publication 17, Your Federal Income Tax (For Individuals) About Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad About Publication 503, Child and Dependent Care Expenses About Publication 504, Divorced or Separated Individuals About Publication 519, U.S. Tax Guide for Aliens About Publication 526, Charitable Contributions About Publication 531, Reporting Tip Income About Publication 555, Community Property About Publication 929, Tax Rules for Children and Dependents About Publication 501 Additional Related Publications