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

Standard Deduction

Summary and Exercises

Question 3 of 3

Rafael is under 65 and lives in Puerto Rico. Rafael's wife died in 2022. Rafael hasn't remarried. During 2023, he paid all the costs of keeping up the home for himself and his child, who lives with him and whom he can claim as a dependent. He received $21,600 from his Puerto Rico government pension and $8,000 from a rental property in Augusta, Georgia. His standard deduction is: $_____

Click here to view Form 1040.

Click here to view the Worksheet for Puerto Rico Filers with Exempt Income under Section 933 Who Do Not Itemize Deductions.

$1,000
$7,487
$7,400
$8,700


Who Must File Worksheet
Form 1040

Who Must File Worksheet

Form 1040.