1.Under the income tax formula, a taxpayer must choose between deductions for AGI and the standard deduction.
2.An increase in a taxpayer's AGI could decrease the amount of charitable contribution that can be claimed.
3.The additional standard deduction for age and blindness is greater for married taxpayers than for single taxpayers.
4.In 2013, Ed is 66 and single. If he has itemized deductions of $7,300, he should not claim the standard deduction alternative.
5.Dan and Donna are husband and wife and file separate returns for the year. If Dan itemizes his deductions from AGI, Donna cannot claim the standard deduction.
6.Debby, age 18, is claimed as a dependent by her mother. During 2013, she earned $1,100 in interest income on a savings account. Debby's standard deduction is $1,450 ($1,100 + $350).
7.For the year a spouse dies, the surviving spouse is considered married for the entire year for income tax purposes.
8.If an individual does not spend funds that have been received from another source (e.g., interest on municipal bonds), the unexpended amounts are not considered for purposes of the support test.
9.In 2013, Hal furnishes more than half of the support of his ex-wife and her father, both of whom live with him. The divorce occurred in 2012. Hal may claim the father-in-law and the ex-wife as dependents.
10.Ed is divorced and maintains a home in which he and a dependent friend live. Ed does not qualify for head of household filing status.