Brian is 60 years old, single and legally blind. Brian supports his father, who is 88 years old and blind, by paying the rent and other costs of his father's residence. What is the total standard deduction amount that Brian should claim on his 2014 tax return?

Question

Quizplus · Accepted Answer

Brian can claim himself as a dependent and his father as a dependent. In 2014, the standard deduction for a single filer was $6,200 and the additional standard deduction for being blind was $1,550. Therefore, Brian's standard deduction would be $6,200 + $1,550 = $7,750. For his father, the standard deduction would be $1,000 since his father is also legally blind. The total standard deduction that Brian should claim on his 2014 tax return is $7,750 + $1,000 = $8,750. However, since Brian is over 65 years old, he is also entitled to an additional standard deduction of $1,550, bringing the total to $8,750 + $1,550 = $10,300. However, he cannot claim both the additional standard deduction for being blind and the additional standard deduction for being over 65, so the correct total standard deduction amount is $6,200 (regular standard deduction) + $1,550 (additional standard deduction for being blind) + $1,000 (additional standard deduction for being blind for his father) + $1,500 (additional standard deduction for being over 65) = $10,650. Therefore, the correct answer is choice C.

Brian Is 60 Years Old, Single and Legally Blind