The filing status of a taxpayer (e.g., single, head of household) must be identified before the applicable standard deduction is determined.

Name: The filing status of a taxpayer (e.g., single, head of household) must be identified before the applicable standard deduction is determined.
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The filing status of a taxpayer determines the applicable standard deduction amount, so it must be identified before determining the deduction amount.

The Filing Status of a Taxpayer (E