Question

Select either "Itemized deductions" or "Standard deduction" from the dropdown list to indicate which of the deductions is used for determining the maximum deduction from AGI in 2019 for each of the following taxpayers.

a.	Selen is single and has itemized deductions for the year of $12,400. In addition, Selen’s mother lives with her, but she does not claim her mother as a dependent.
b.	Amanda and Adam are married. Amanda is 67 years old and is legally blind. Adam is 64 years old. They have itemized deductions of $25,800. Assume the taxpayer files a joint return.
c.	Micah and Ilana are married and have two children. In April, they have an argument and Micah leaves Ilana. At year-end, Ilana is unaware of Micah’s whereabouts, and no formal divorce proceedings have been initiated. Ilana’s itemized deductions total $14,000.
d.	Constantino is divorced and maintains a home for his 25-year-old daughter, who is a graduate student at a local university and earns $6,800 during the year. His itemized deductions are $12,800.
e.	Helen is 69 and a widow. Her 20-year-old grandson, who is a full-time student at the local university, lives with her for the entire year. Her husband, Sam, dies in 2018 at the age of 71. Her itemized deductions are $14,000.
f.	Helen is 69 and a widow. Her 20-year-old grandson, who is a full-time student at the local university, lives with her for the entire year. Her husband, Sam, dies in 2019 at the age of 71. Her itemized deductions are $14,000.

Answer 1

	Below multiple question , we need to see whether this is
	" Standard deduction " or " Itemized deduction"
	We need to determied which of deduction is used for
	determine the maximum deduction from AGI 2019
Case a)	Selen is single and has itmeized deduction for the year $ 12,400
	In addition , Selen mother live with her but hse does not claim her as dependeent
	As per IRS 2019 , single person can considered maximum standard deduction $ 12200
	Standard deduction Single person $					12200
	Moment Helen claim her mother as dependent , then
	she can claim more ITEMIZED deduction $					12400
	Obviously Itemied deduction is more than Standard deduction
Case b)	Case analysis
	Amanda and Adam - Married
	Amanda age - 67 year
	Amanda - legally blind
	Adam - age - 64 year
	Joint filing return , ITMIZED deduction - $ 25.800
	Now we need to derive Standard deduction as per IRS TAX RULE
	Standard deduction $			24400	( maried couple general Standard deduction)
	Add
	Legally blind $			1300
	Age > 65 years additional
	deduction $			1300
	So total Standard deductio $			27000
	In this case , Standard deduction in much higher than ITEMIZED deduction , So they will
	go with STANDARD deduction
Case c)	Case analysis
	Micah and iiana are married
	they have 2 children
	Unfortunately , Micah leavs Iilana
	No proper divorced procedure has been completed ,
	Iiana is unware about Micah whereabouts
	ITEMIZED deduction - $ 14000
	In this scenario, Illana can not claim as head of family ,She only
	can submit her as abaondoned spouse
	As a abaondoned spouse can claim STANDARD deduction $ 18,350
	So iilana can claim STANDARD deduction which is much more higher than ITEMIZED deduction

Case d)	Constantino is divorced and maintain a home with 25 year old daughter
	She is graduated and earning $6800.
	Itemized deduction - $ 12800
	In this case , we can understand that , Constantino's daughter is not depended so
	Her STANDARD deduction $ 12,200
	So she Will claim " ITMIZED deduction $ 12,800
Case e)	Helen is 69 age and widow
	her 20 year old grandson , who is full time student at the local university
	on case analysis , Helen is Widow and age 69 +
	We need to understand about surviving Spouse - Surviving spouse mean
	depedent child, Step child , adopted child
	In this case , her dependent child is grandson
	So in this case , she can not calim as Surviving Spouse
	So as head of house , she can claim Standard deduction as below :
	general standard deduction $			18350
	Add - Age > 65 above claim $			1650
	Total Standard deduction $			20000
	As per Question , ITEIZED deduction $ 14000
	So Standard deduction is higer than ITEMIZED deduction , So she will
	claim amount $ 20,000

Case f)	In this case , which is very similar to Case (e ), BUT only difference is
	her husbadn died in Year 2019 . Both of them age crossed 65 years
	Helen Age 69 year
	Husbad age 71 years
	ITEMIZED deduction $		14000
	Need to derived STANDARD deduction
	In this case , standard deduction general$				24400
	Add- both age > 65 years $				2600
	Total Standard deduction $				27000
	In this case STANDARD deduction is HIGHER than ITEMIZED deduction