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 2016 standard deduction that Michael qualifies for?

Question

Quizplus · Accepted Answer

Since Michael is claiming his son Tony as a dependent, he can claim the Head of Household filing status and a standard deduction of $9,300 for 2016. The fact that Jennifer is supporting the household does not affect Michael's ability to claim the standard deduction based on his dependent status for Tony.

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