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

Exercise 34

Gabriela, who is single, reported itemized deductions of $5,800 on her 2009 tax return. Her itemized deductions included $200 of state taxes paid. In 2010, she received a $150 refund of state taxes paid in 2009. What is the amount that Gabriela needs to report on her 2010 tax return? Use the Internet ( www.irs.gov ) to find out how much the standard deduction was for 2009. a. $200.
B) $100 ($5,800 less $5,700 standard deduction for 2009).
C) $0.
D) She needs to amend her 2009 tax return.