Question

determine the amount of the standard deduction for each of the following taxpayers for tax year 2017
a. Christina, who is single.
b. A drain and Carol, who are filling a joint return. their son is blind.
c. Peter and Elizabeth, who are married and file separate tax returns. Elizabeth will itemize her deductions.
d. Karen, who earned $1100 working a part-time job. she can be claimed as a dependent by her parents.
e. Rodolfo, who is over65 and is single.
f. Bernard, who is non resident alien with U.S return.
g. Manuel, who is 70 and Easter, who us 63 and blind, will file a joint return.
h.herman, who is 75 and qualifying widower with a dependent child

Answer 1

In 2017, Standard deduction for

1. Christina who is single = $6,350

2. A drain and Carol, who are filling a joint return = $12,700

3. Peter and Elizabeth, who are married and file separate tax returns. Elizabeth will itemize her deductions. In this case,the standard deduction for peter wolild be ZERO. Peter can only claim itemized deductions.

4. Karen, who earned $1100 working a part-time job. she can be claimed as a dependent by her parents.

Since karen is claimed as dependent by her parents, the standard deduction is limited to greater of $1050 or her income plus $350. Therefore her Standard deduction in the year 2017 is $1,450 (=$1100+$350).

5. Rodolfo, who is over 65 and is single. = Standard deduction + Additional standard deduction = $6,350 + $1,550 = $7,900

6. Bernard, who is non resident alien with U.S return.

Non-resident aliens are not allowed to claim the standard deduction and must itemize in order to claim tax deductions.

7. Manuel, who is 70 and Easter, who is 63 and blind, will file a joint return.

Standard deduction = $12,700

Additional deduction for age above 65 = $1,250

Additional deduction for blind = $1,250 $2,500

Total deduction available $15,200

8. Herman, who is 75 and qualifying widower with a dependent child.

Standard deduction for being qualifing widow = $12,700

Additional deduction for being aged (Filing as single) = $1,550

Total deduction = $14,250

Hope this is useful and thank you!!!!!!!