Question

Determine the amount of the standard deduction for each of the following taxpayers for tax year 2017:

Christina, who is single.

Adrian and Carol, who are filing a joint return. Their son is blind.

Peter and Elizabeth, who are married and file separate tax returns. Elizabeth will itemize her deductions.

Karen, who earned $1,100 working a part-time job. She can be claimed as a dependent by her parents.

Rodolfo, who is over 65 and is single.

Bernard, who is a nonresident alien with U.S. income.

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

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

Answer 1

1. Christina, who is single

$6350

2. Adrian and Carol, who are filing a joint return. Their son is blind.

Adrian and Carol , $12700 for filing jointly. They cannot take an additional amount for their son.

3. Peter and Elizabeth, who are married and file separate tax returns. Elizabeth will itemize her deductions.

Peter and Elizabeth, $0. As Elizabeth itemizes, Peter must also itemize so both are not entitled to standard deduction. They get an itemized deduction only.

4. Karen, who earned $1,100 working a part-time job. She can be claimed as a dependent by her parents. –

$1450 (her earned income plus $350)

5. Rodolfo, who is over 65 and is single.

$7900 ($6350 for single and additional 1550 for single)

6. Bernard, who is a nonresident alien with U.S. income.

$ 0 If a person is a nonresident alien, he / she cannot claim the standard deduction

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

$15200 (12700 + $1250+ 1250)

$12700 for filing jointly and each is entitled to an additional standard deduction of $1250, Manuel because he is over 65 years and Esther as she is blind

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

$13950 ( $12700 + 1250)

($12700 for a qualifying widower and additional $1250 for over 65 years of age)

Note : ** The standard deduction amount is calculated using the IRS standard deduction table and guidelines for 2017