Fundamentals of Taxation 2011 4th Edition by Ana Cruz, Debra Prendergast, Dan Schisler, Michael Deschamps

تمرين 18

Determine the amount of the standard deduction for each of the following taxpayers for tax year 2010:
a. Ann, who is single.
b. Adrian and Caroline, who are filing a joint return. Their son is blind.
c. Peter and Elizabeth, who are married and file separate tax returns. Elizabeth will itemize her deductions.
d. Patricia, who earned $1,100 working a part-time job. She can be claimed as a dependent by her parents.
e. Rodolfo, who is over 65 and is single.
f. Bernard, who is a nonresident alien with U.S. income.
g. Manuel, who is 70, and Esther, who is 62 and blind, will file a joint return.
h. Herman, who is 76 and a qualifying widower with a dependent child.