Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Standard Deduction

Determining the Allowable Portion

Calculating the Allowable Portion (continued)

Case Study (continued)

Take a moment to look at Antonio and Sofia's worksheet entries.

Line 1: $29,200
Line 2a: $40,000
Line 2b: $60,000
Line 2c: .6667
Line 2d: $19,468

You could also have computed their adjusted standard deduction as follows:

($40,000/$60,000) x $29,200 = $19,468

Portion of Form 1040