Michael,age 42 and single,has a 13-year-old son,Tony.Tony resides with his mother,Jennifer,in her home.Pursuant to the terms of their divorce,Michael properly claims Tony as a dependent on his income tax return.Michael pays child support payments to his ex-wife for support of his child.Jennifer does not claim Tony as her dependent but she does bear the economic burden of supporting the household in which they reside.What is the maximum amount of the 2017 standard deduction that Michael qualifies for?

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Quizplus · Accepted Answer

Michael can qualify for the standard deduction for a single taxpayer, which is $6,350 in 2017. However, he can also claim the additional standard deduction for having a dependent, which is $4,050 in 2017. Therefore, his total standard deduction is $6,350 + $4,050 = $10,400. He cannot claim the head of household status since his son does not reside with him.

Michael,age 42 and Single,has a 13-Year-Old Son,Tony