Question

Determine the amount of the standard deduction for each of the following taxpayers for tax year 2019: Christina, who is single. Adrian and Carol, who are filing a joint return. Their son is blind. Peter and Elizabeth, who are married and file separate tax returns. Elizabeth will itemize her deductions. Karen, who earned $1,100 working a part-time job. She can be claimed as a dependent by her parents. Rodolfo, who is over 65 and is single. Bernard, who is a nonresident alien with U.S. income. Manuel, who is 70, and Esther, who is 63 and blind, will file a joint return. Herman, who is 75 and a qualifying widower with a dependent child.

Standard deduction
a.	$12,200
b.	$24,400
c.	$0
d.	$1,450
e.	$13,850
f.	$0
g.
h.

Answer 1

Answer -

No.	Particular	Standard deduction	​​​​​​ Explanation
a.	Christina, who is single.	$12200	Standard deduction for Single.
b.	Adrian and Carol, who are filing a joint return. Their son is blind.	$24400	They do not get an additional amount for their blind son.
c.	Peter and Elizabeth, who are married and file separate tax returns. Elizabeth will itemize her deductions.	$0	Since Elizabeth itemizes, Peter must also itemize, so both are not entitled for standard deduction.
d.	Karen, who earned $1100 working a part-time job. She can be claimed as a dependent by her parents.	$1450 [$1100+$350]	Her earned income plus $350.
e.	Rodolfo, who is over 65 and is single.	$13850 [$12200+$1650]	Additional standard deduction of $1650 for people who turned 65 or older, Single taxpayer.
f.	Bernard, who is a nonresident alien with U.S. income.	$0	Since he is a nonresident alien
g.	Manuel, who is 70, and Esther, who is 63 and blind, will file a joint return.	$27000 [$24400+$1300+$1300]	The standard deduction is $1300 higher for those who are over 65 or blind
h.	Herman, who is 75 and a qualifying widower with a dependent child.	$24400	Standard deduction for Qualifying widower.