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 2013 standard deduction that Michael qualifies for?

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Since Michael is claiming Tony as his dependent, he qualifies as a head of household. The maximum standard deduction for a head of household in 2013 is $8,950. Option A is the standard deduction for a single filer and Option B is the standard deduction for a married couple filing jointly. Option D is not a valid choice for standard deduction amounts.

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