Solution Manual with Appendix For Income Tax Fundamentals 2023, 41st Edition By Gerald E. Whittenburg, Steven Gill

CHAPTER 1 6y




THEINDIVIDUALINCOMETAXRETURN 6y 6y 6y 6y




Group1–MultipleChoiceQuestions
6y 6y 6y 6y 6y




1. D 6 y Theincometaxincludeselementsofsocial 6y 6y 6y 6y 6y 6y 20. C Survivingspouseispreferredtoheadof 6y 6y 6y 6y 6y 6y




and economic policy (LO 1.1)
6y 6y 6y 6y 6y household (LO 1.5) 6y 6y 6y




2. C The incometax was authorized bythe16th
6y 6y 6y 6y 6y 6y 6y 21. E Either Margaret or her sister (but not both) 6y 6y 6y 6y 6y 6y 6y




Amendment in 1913 (LO 1.1)
6y 6y 6y 6y 6y may claim the mother as a dependent under a
6y 6y 6y 6y 6y 6y 6y 6y 6y




3. C The1040Aand1040-EZnolongerexistand the
6y 6y 6y 6y 6y 6y 6y 6y
multiple support agreement (LO 1.6)6y 6y 6y 6y 6y




1120 is for corporations (LO 1.2)
6y 6y 6y 6y 6y 6y 22. D The daughter fails the age test to be a
6 y 6y 6y 6y 6y 6y 6y 6y 6y




4. D 6 y Partnerships use Form 1065 to report 6y 6y 6y 6y 6y
qualifyingchildandshefailsthegross 6y 6y 6y 6y 6y 6y 6y




income tax information. A partner will
6y 6y 6y 6y 6y 6y
income test ($4,400 in 2022) to be a
6y 6y 6y 6y 6y 6y 6y 6y




reporttheirshareofincomefromapart-
6y 6y 6y 6y 6y 6y 6y 6y
qualifying relative (LO 1.6) 6y 6y 6y 6y




nership on a Form1040 (LO 1.2)
6y 6y 6y 6y 6y 6y 23. D Thechildtaxcreditin2022is$2,000
6 y 6y 6y 6y 6y 6y 6y 6y




5. D 6 yCapital gains and losses are reported 6y 6y 6y 6y 6y
(LO 1.6) 6y 6y




directly on the face of the Form 1040
6y 6y 6y 6y 6y 6y 6y 6y 24. B The childtax credit for the13-year-old child is 6y 6y 6y 6y 6y 6y 6y 6y




(from Schedule D) (LO 1.2)
6y 6y 6y 6y 6y $2,000. The mother does not meet the support
6y 6y 6y 6y 6y 6y 6y 6y




6. D 6 y Apartnershipisnotgenerallyatax-paying
6y 6y 6y 6y 6y 6y
test and cannot be claimed (LO 1.6)6y 6y 6y 6y 6y 6y 6y




entity (LO 1.2)
6y 6y 6y 25. B Must beage 16or underfor child tax credit (LO 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




7. C Studentloan interest is afor AGIdeduction. 6y 6y 6y 6y 6y 6y 6y
1.6) 6y




The other responses are all itemized (from
6y 6y 6y 6y 6y 6y 6y
26. A Head of household standard deduction plus 6y 6y 6y 6y 6y




AGI) deductions (LO 1.3)
6y 6y 6y 6y
additional standard deduction for age 65
6y 6y 6y 6y 6y 6y




8. B The deduction for IRA contributions is a
6y 6y 6y 6y 6y 6y
($19,400 + $1,750) (LO 1.7) 6y 6y 6y 6y 6y




for AGI deduction (LO 1.3)
6y 6y 6y 6y 6y
27. B Taxpayers age 65 or older are eligible
6 y 6y 6y 6y 6y 6y 6y




9. D 6 y $98,000–$13,000 (standarddeductionis 6y 6y 6y 6y 6y
for an additional standard deduction
6y 6y 6y 6y 6y




less than itemized deductions) (LO 1.3)
6y 6y 6y 6y 6y 6y
amount (LO 1.7) 6y 6y 6y




10. D 6 y ForAGI adjustments arededucted to get to
6y 6y 6y 6y 6y 6y 6y
28. B Taxpayersthatareblindareeligiblefor an 6y 6y 6y 6y 6y 6y 6y




AGI (LO 1.3)
6y 6y 6y
additionalstandarddeductionamount (LO
6y 6y 6y 6y 6y




11. B The larger of thetwomay bededucted
6y 6y 6y 6y 6y 6y 6y
1.7) 6y




(LO 1.3)
6y 6y
29. D Earned incomeplus$400(LO1.7)
6 y 6 y 6y 6y 6y 6y 6y




12. A Anexclusionreducesgrossincome(LO1.3)
6y 6y 6y 6y 6y 6y
30. E Standard deduction may notexceed typical 6y 6y 6y 6y 6y




13. B Filingthresholdsgenerallyarethesameas the 6y 6y 6y 6y 6y 6y 6y
amount (LO 1.7) 6y 6y 6y




standard deduction amount (LO 1.4)
6y 6y 6y 6y 6y
31. D Business inventory isnotconsidered a
6 y 6y 6y 6y 6y 6y




14. D 6 y Ben’sincomewouldneedtoexceedthe 6y 6y 6y 6y 6y 6y
capital asset (LO 1.8) 6y 6y 6y 6y




standard deduction to require filing a tax
6y 6y 6y 6y 6y 6y 6y
32. A Gain of $15,000 ($25,000 amount realized
6 y 6y 6y 6y 6y 6y




return (LO 1.4)
6y 6y 6y
less $10,000 adjusted basis) has been held
6y 6y 6y 6y 6y 6y 6y




15. D 6 y 6 y $25,900+$1,400(LO1.4) 6y 6y 6y 6y
for more than 12 months and is long-term
6y 6y 6y 6y 6y 6y 6y 6y




(LO 1.8) 6y 6y




16. C Single dependent over 65 and blind thresh-
33. C $10,000 = $240,000 – ($270,000 – $40,000)
6y 6y 6y 6y 6y 6y




oldis$4,500forunearnedincome(LO1.4)
6y 6y 6y 6y 6y 6y 6y 6y
6 y 6y 6y 6y 6y 6y 6y




(LO 1.8) 6y 6y




17. C Joan qualifies as either single or head of
34. A $43,000 – $3,000. Net capital losses of up to
6 y 6y 6y 6y 6y 6y 6y 6y




household;however,headofhousehold is
6y 6y 6y 6y 6y 6y
6 y 6y 6y 6y 6y 6y 6y 6y 6y




more advantageous (LO 1.5)
6y 6y 6y 6y
$3,000 may be deducted from ordinary
6y 6y 6y 6y 6y 6y




income for individual taxpayers (LO 1.8)
6y 6y 6y 6y 6y 6y




18. D 6 y Although Dorothy does not live with 6y 6y 6y 6y 6y




Glenda, since Dorothy is a parent that
6y 6y 6y 6y 6y 6y 6y
35. C Line7iscapitalgainor(loss)(LO1.9)
6 y 6 y 6y 6y 6y 6y 6y 6y 6y 6y




Glenda supports, Glenda mayfile ashead of
6y 6y 6y 6y 6y 6y 6y 6y
36. B Preparersmustget asigned authorizationto e-
6 y 6y 6y 6y 6y 6y 6y 6y




household (LO 1.5)
6y 6y 6y
filefromthetaxpayer.(LO1.10) 6y 6y 6y 6y 6y




19. D 6 y Taxpayermayfilemarriedfilingjointlyin 6y 6y 6y 6y 6y 6y
37. B About 90% of returns are filed electronically
6 y 6y 6y 6y 6y 6y 6y




year of spouse’s death (LO 1.5)
6y 6y 6y 6y 6y 6y
(LO 1.10) 6y 6y




1-1

,1-2 Chapter 1 – The Individual Income Tax Return 6y 6y 6y 6y 6y 6y 6y




Group2–Problems
6y 6y 6y




1. a. Raising revenue tooperate the government. 6y 6y 6y 6y 6y




b. Furthering economic goals such as reducing unemployment. 6y 6y 6y 6y 6y 6y




c. Furthering social goals such as encouraging contributionsto charities. (LO1.1) 6y 6y 6y 6y 6y 6y 6y 6y 6 y 6y




2. a. Form 1040 6y




b. ScheduleB 6y




c. ScheduleD 6y




d. ScheduleA 6y




e. Schedule2 6y




f. ScheduleE 6y




g. Schedule3 6y




h. ScheduleC 6y




i. Schedule1 (LO1.2) 6y 6 y 6y




3. a. $36,300=$42,000+$300–$6,000. 6y 6y 6y 6y 6y 6y




b. $25,900, the greater of itemized deductions or the standard deduction of $25,900. 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




c. $10,400=$36,300–$25,900. (LO1.3) 6y 6y 6y 6y 6 y 6y




4. a. $25,000.
b. $12,950, the greater of total itemized deductions or the standard deduction amount. 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




c. $12,050=$25,000–$12,950. (LO1.3) 6y 6y 6y 6y 6 y 6y




5. a. $53,800= $54,000 + $2,800 –$3,000 ($7,000 capital loss limited to $3,000). 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




b. $12,950
c. $40,850=$53,800–$12,950. (LO1.3and1.8) 6y 6y 6y 6y 6 y 6y 6y 6y




6. a. $47,500=$48,000+$2,500–$3,000. 6y 6y 6y 6y 6y 6y




b. $25,900, the greater of itemized deductions or the standard deduction of $25,900. 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




c. $21,600=$47,500–$25,900. 6y 6y 6y 6y




d. $2,184(TaxTable) (LO1.3,1.5,and1.7) 6y 6y 6 y 6y 6y 6y 6y




7. Adjusted gross income $18,000 6y 6y




Less:
6y Itemizeddeductions
6 y –2,400 6 y 6y 6y 6 y




Taxableincome 6y $15,600
Marco’s tax liability from the Tax Table is $1,670. Note: because they are married and filing separately and Mar- co’s
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




spouse Tatiana itemizes her deductions, Marco must also itemize his deductions, even though the itemized deductions
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




total is less than the standard deduction he would be otherwise entitled to. (LO 1.3, 1.5, and 1.7)
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6 y 6y 6y 6y 6y




8. Adjusted gross income ($13,200 + $1,450) $14,650 6y 6y 6y 6y 6y 6y




Less: Standard deduction
6y –12,950 6y 6y




Taxableincome 6y $ 1,700 6 y




(LO1.3,1.5,and 1.7)
6y 6y 6y 6y




(Note:SeeChapter 6 for thetax credit computation for dependent college students under age 24.)
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




9. a. $34,050=$47,000–$12,950. 6y 6y 6y 6y




b. Taxtables. Taxpayerswithincomeupto$100,000mustusethetaxtables.
6y 6 y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




c. $3,884. (LO1.3,1.5,and1.7) 6 y 6y 6y 6y 6y




10. a. $66,000=$50,000+$8,000+$5,000+$3,000. 6y 6y 6y 6y 6y 6y 6y 6y




b. $63,500=$66,000–$2,500. 6y 6y 6y 6y




c. $27,000, the greater of itemized deductions or the standard deduction of $25,900. 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




d. $36,500=$63,500–$27,000. 6y 6y 6y 6y




e. $3,972 (LO1.3,1.5,and1.7) 6 y 6y 6y 6y 6y

, Solutions for Questions and Problems – Chapter 1 6y 6y 6y 6y 6y 6y 6y 1-3



11. a. $89,400=$85,400+$4,000. 6y 6y 6y 6y




b. $0.
c. $63,500=$89,400–$25,900(standarddeduction). (LO1.3,1.5,1.6,and1.7) 6y 6y 6y 6y 6y 6y 6 y 6y 6y 6y 6y 6y




12. Taxableincomeis:$28,050=$41,000–$12,950.Taxliabilityfromthetaxtablesnotthetaxrateschedules:
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




$3,164. (LO1.3,1.5,and1.7) 6 y 6y 6y 6y 6y




13. Yes. Since Griffin owes Social Security taxes on theunreported tips(greater than $400),hemust filean income
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




tax return. (LO 1.4)
6y 6y 6 y 6y




14. a. No. Income is less than the $19,400 standard deduction. Although not required to file, Helen is likely to be 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




eligible for refundable credits and should.
6y 6y 6y 6y 6y 6y




b. Yes. Unearned incomewas morethan $1,150.Also, gross income ismorethan thelarger of $1,150 or 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




$1,950 (earned income of $1,550 plus $400).
6y 6y 6y 6y 6y 6y 6y




c. No. Their incomeisunderthe$27,300 standarddeduction [$25,900 +$1,400(over65years old)].
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




d. Yes. Gross income isgreater than$25,900,the2022standard deduction. 6y 6y 6y 6y 6y 6y 6y 6y 6y




e. Yes. Hisearningsexceededthe$400limitforself-employedpersons.
6y 6y 6y 6y 6y 6y 6y 6y




(Note: All answers can be found in the figures in LO 1.4.)
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




15. a. Allen $2,396.$34,600–$12,950=$21,650 6y 6y 6y 6y 6y




b. Boyd $2,702. $37,175 – $12,950 = $24,225 6y 6y 6y 6y 6y




c. Caldwell $4,008.$62,710–$25,900=$36,810 6y 6y 6y 6y 6y




d. Dell $3,322.$49,513–$19,400=$30,113 6y 6y 6y 6y 6y




e. Evans $5,391.$57,397–$12,950=$44,447 (LO1.5) 6y 6y 6y 6y 6y 6 y 6y




16. a. D The mother is a qualifying person for head of household. 6y 6y 6y 6y 6y 6y 6y 6y 6y




b. A The significant other is not a qualifying person as this individual is not one of the relatives that
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




can be considered a qualifying person for head of household.
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




c. A The brother does not qualify as a dependent (support test). 6y 6y 6y 6y 6y 6y 6y 6y 6y




d. BorC 6y 6y MFJcanbeclaimedintheyearofthespouse’sdeathandisprobablypreferable. 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




e. A,DorE. 6y 6y 6y 6 y Surviving spouseislikelytobepreferable butsingleorheadofhouseholdarealsopossible. (LO 1.5 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




and 1.6)
6y 6y




17. a. Becausetheirincomeexceeds$100,000,thetaxrateschedulesmustbeused. 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




b. $14,554=$9,615+22%x($106,000–$83,550). (LO1.5) 6y 6y 6y 6y 6y 6y 6y 6y 6 y 6y




18. Jonas could qualify aseither aqualifying childorqualifying relative. Thequalifying childtestsshouldbe
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6 y 6y 6y 6y 6y 6y




applied first:
6y 6y




1. Relationshiptest:ConfirmJonas’relationshiptoKarl. 6y 6y 6y 6y 6y 6y




2. Domicile test: Wheredid Jonasliveduring thetaxyear? Wasitmorethanone-half oftheyear withKarl? 6y 6y 6y 6y 6y 6y 6y 6y 6y 6 y 6y 6y 6y 6y 6y 6y 6y 6y 6y




3. Agetest:WhatisJonas’age andisheafull-time student?
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




4. Jointreturntest: What typeof taxreturndoesJonasfile(if any)? IfMFJ,isthisonly toobtainarefund?
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6 y 6y 6y 6y 6y 6y 6y 6y 6y




5. Citizenshiptest:IsJonas aUScitizen oratax residentoftheUS,Canada,orMexico? 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




6. Supporttest: HowmuchofJonas’supportisprovidedbyJonas? Isitmorethanone-half? 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6 y 6y 6y 6y 6y




If Jonas is a qualifying child, then he need not meet the citizenship test to be a qualifying person for head of
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




household filing status. If Jonas is not a qualifying child, he might be a qualifying relative which would prompt
6y 6y 6y 6 y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




the following questions:
6y 6y 6y




1. Relationship or member ofhousehold test: If Jonas isKarl’s brother, thistest has been confirmed in the 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




qualifying child questions. If Jonas is not one of the qualifying relatives, the remaining tests need not
6y 6y 6y 6 y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




applysinceapersonthatisaqualifyingrelativeby livinginthetaxpayer’shouseholdisnotaqualifying person
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




for purpose of the head of household test.
6y 6y 6y 6y 6y 6y 6y 6y

, 1-4 Chapter 1 – The Individual Income Tax Return 6y 6y 6y 6y 6y 6y 6y




ThefollowingtestneedonlybeappliedifJonasisnotKarl’sbrotherbutisaqualifyingrelativeforreasons other than
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




living in Karl’s home.
6y 6y 6y 6y




2. Grossincometest:WhatisJonas’2022income? Isitlessthan$4,400? 6y 6y 6y 6y 6y 6y 6y 6 y 6y 6y 6y 6y




3. Supporttest:DoesKarlprovidemorethanone-halfofJonas’support? 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




The other two tests (joint return and citizenship) were subject to inquiry under qualifying child. Karl
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




should also be asked if he is unmarried at year end. (LO 1.5 and 1.6)
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6 y 6y 6y 6y




19. Head of household. Maggie’s parents meet the tests to qualify as her dependents. Maggie is single.
6y 6y 6 y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




Additionally, she provides a home for her parents. Parents are an exception to the requirement that dependents
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




must live in the same household as the taxpayer to qualify the taxpayer for head of household status. (LO 1.5
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6 y 6y




and 1.6)
6y 6y




20. Single. Unmarried with no dependent. 6 y 6y 6y 6y




Headofhousehold. Singleorabandonedspouse,withqualifyingdependent.
6y 6y 6 y 6y 6y 6y 6y 6y 6y




Survivingspouse[qualifiedwidow(er)]. Spousedied withinthepast2years andhasaqualifying dependent. 6y 6y 6y 6 y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




(LO 1.5)
6 y 6y




21. a. Yes,hissonqualifiesasadependent,meetingthetestsofaqualifyingrelative. 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




b. No. To be a qualifying person, his son must live in the same household as Marquez, so Marquez cannot use the
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




head of household filing status. (LO 1.5 and 1.6)
6y 6y 6y 6y 6y 6 y 6y 6y 6y




22. a. Yes $500 other dependent credit 6y 6 y 6 y




b. No(must bebelow $4,400 6y 6y 6y 6y $0
gross incometest) 6y 6y




c. Yes $2,000 childtaxcredit 6y 6y 6y




d. Yes $500 other dependent credit 6y 6 y 6 y




e. No $0 (LO1.6) 6 y 6y




23. $0. Exemptionsweresuspendedfortaxyears2018–2025.$2,500.The11-year-oldchildqualifiesforthe
6 y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




$2,000 child tax credit (under age 17). The17-year-old qualifies for theother dependent credit of $500. (LO 1.6)
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




24. No. Because Charles is self-supporting, his parents may not claim him as a dependent. The self-support test is
6 y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




appliedto both children andrelatives who otherwise qualify, soCharles is disqualified either way. (LO 1.6)
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




25. No. Phillip cannotbeclaimed as adependentbecause heisnot aU.S.citizen oraresidentoftheU.S., Canada,
6 y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




orMexico. (LO1.6)
6y 6y 6 y 6y




26. The standard deduction is a specific dollar amount that varies with filing status, age and vision, but not by type
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




of individual deduction. Total itemized deductions depend on the amount and type of items, with
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




some items having limitations based on AGI. They include medical expenses, certain taxes, certain interest expenses,
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




charitable contributions and miscellaneous deductions.
6y 6y 6y 6y 6y




A taxpayer should claim the larger of the standard deduction or the total allowed itemized deductions to reduce
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




the taxpayer’s income subject to tax as much as possible. (LO 1.7)
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6 y 6y




27. i. The “statutory” amountof $1,150. 6y 6y 6y 6y




ii. The earned income of the dependent plus $400 6y 6y 6y 6y 6y 6y 6y




iii. The“typical” standarddeductionforataxpayerofthat filingstatus(e.g.,$12,950 forasingletaxpayer that is
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




under age 65 and not blind) (LO 1.7)
6y 6y 6y 6y 6y 6y 6 y 6y




28. A spouse in a married filing separate situation when the other spouse is itemizing; most nonresident aliens; an
6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y 6y




individual filing a short-year return. (LO 1.7)
6y 6y 6y 6y 6y 6 y 6y