Publication 4491 Standard Deduction and Tax Computation

This lesson provides links to resource materials and practice to help you identify those who can take the standard deduction and how the deduction is affected by their filing status, age, blindness, and status as a dependent. Begin this lesson by reviewing the Standard Deduction and Tax Computation lesson from Publication 4491.

Use your resource materials to apply what you've learned in the Standard Deduction and Tax Computation lesson:

• Determine the standard deduction amount for most taxpayers
• Determine the standard deduction amount for taxpayers claimed as dependents
• Identify how taxable income and income tax are computed and reported