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

Standard Deduction and Tax Computation Workout

Skills Workout

Certification Warm Up: Drill & Practice

  1. Roderick is 64 and blind. Can he claim an additional deduction?
  2. Leticia died in May just before reaching her 65th birthday. Does she qualify as age 65?
  3. Bernard and his wife, Sofia, file as Married Filing Separately. Sofia will be itemizing her deductions. Can Bernard claim a standard deduction?
  4. Douglas is 65 and his spouse, Terry, is 64. Neither are blind, nor can they be claimed as a dependent on someone else's return. They are filing as Married Filing Jointly. Is $30,750 the correct standard deduction for the couple?
Publication 4012, Standard Deduction for Most People and Standard Deduction for People 65 or Older or Who are Blind Chart

Publication 4012, Standard Deduction for Most People and Standard Deduction for People 65 or Older or Who are Blind Chart