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

Standard Deduction and Tax Computation

Introduction

Objectives

At the end of this lesson, using your resource materials, you will be able to:

  • Determine the standard deduction amount for most taxpayers
  • Determine the standard deduction amount for taxpayers claimed as dependents
  • Identify how taxable income and income tax are computed and reported

Estimated time to complete: 25 minutes