Internal Revenue Service United States Department of the Treasury
Module 7: Standard Deduction

 

Part 1

Indicate whether each of the statements below is true or false by clicking on the correct answer. To assess your answers, click the Check My Answers button at the bottom of the page.

  1. The highest standard deduction amount is associated with the married filing jointly and qualifying surviving spouse filing statuses.
  • A.
  • B.
  1. The lowest standard deduction amount is associated with the single and married filing separately filing statuses.
  • A.
  • B.
  1. The higher the standard deduction amount, the lower the taxable income.
  • A.
  • B.
  1. A taxpayer who can be claimed as a dependent on another taxpayer's return must claim the standard deduction for his or her filing status.
  • A.
  • B.
Part 2

Review Form 1040 for Mr. and Mrs. Emery by clicking the button View Form 1040. Then, answer the following questions by typing your answers in the space provided or clicking on the correct answers. To assess your answers, click the Check My Answers button at the bottom of the page.



  1. What is the filing status?
  • A.
  • B.
  • C.
  • D.
  1. Why is the standard deduction amount on line 12 greater than the amount shown in the box in the left margin for married filing jointly?
  • A.
  • B.
  • C.
  • D.

 

Assessment
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