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

Foreign Tax Credit and Completing Form 1116

Summary and Exercises

Question 1 of 6

Miguel Candela is a 35-year-old, single, U.S. citizen living in Puerto Rico. Miguel earned $39,596 working the entire year in Puerto Rico for the U.S. government. His Puerto Rico income tax liability is $4,921 and his federal Form 1040 tax liability on line 16 is $3,119.

Based on this information, does Miguel need to allocate his standard deduction?