Internal Revenue Service United States Department of the Treasury
Module 7: Standard Deduction

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In this tax tutorial, you will learn about the standard deduction. The standard deduction reduces the income that is subject to tax. The amount of the standard deduction depends on

  • the filing status,
  • the age of the taxpayer and spouse,
  • whether the taxpayer or spouse is blind, and
  • whether the taxpayer can be claimed as a dependent on another taxpayer's return.


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