Intake/Interview & Quality Review Sheet

Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. When taxpayers have a choice, they should use the type of deduction that results in the lower tax.

Some taxpayers may need to use the standard deduction worksheet in the Form 1040 Instructions.

Use the interview techniques and tools discussed in earlier lessons to determine if the standard deduction will result in the largest possible deduction for the taxpayer.