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

Standard Deduction

Summary and Exercises


This lesson showed how to:

  • Identify the correct standard deduction
  • Determine when to allocate the standard deduction
  • Calculate the allowable portion of a taxpayer's standard deduction

For Puerto Rican taxpayers who do not itemize, the standard deduction must be allocated based on total gross income from all sources (including Puerto Rico source income).

To calculate the allowable portion of a taxpayer's standard deduction, use:

  • The Worksheet for Puerto Rico Filers with Exempt Income under Section 933 Who Do Not Itemize Deductions, or
  • (Gross taxable income /gross income from all sources) x standard deduction = Allowable portion of the standard deduction