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

Standard Deduction and Tax Computation Workout

Deductions

Skills Warm Up: Standard Deductions

Question 2 of 2

Which of the following taxpayers is required to itemize deductions?

Rita, who files a joint return with her husband
Leslie, who claims two dependents and files Form 1040
Wendy, whose itemized deductions are more than the standard deduction
Gary, if he and his wife both file as Married Filing Separately, and she itemizes