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Advanced Course > Standard Deduction and Tax Computation

Standard Deduction and Tax Computation

This is the first of eight lessons that cover the Tax and Credits section of the return. You will learn how to subtract the appropriate standard deduction from the taxpayers' adjusted gross income to figure their taxable income.

Use the interview techniques and tools discussed in the Standard Deduction lesson; also use Publication 4012, Deductions tab.

Click the Skills Workout button to learn more about standard deductions.

Skill Check

Check your understanding of the standard deduction and tax computation. To check your answers, click the Check My Answers button at the bottom of the page.

  1. Factors that determine the amount of a taxpayer's standard deduction are the taxpayer's gross income and filing status.
  • A.
  • B.
  1. Stephen's wife files a separate return and itemizes her deductions.

    True or False? Stephen can choose to take the standard deduction or itemize his deductions.
  • A.
  • B.