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

Standard Deduction and Tax Computation Workout

Deductions

Case Study 1: The Standard Deduction

James, 44, and Sara, 39, are filing a joint return. Neither is blind, and neither can be claimed as a dependent. They decided not to itemize their deductions. They will use the married filing jointly standard deduction amount. How much is their standard deduction?

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Form 1040 showing standard deductions amounts.