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

Standard Deduction and Tax Computation Workout

Deductions

Skills Warm Up: Standard Deductions

Question 2 of 2

Which of the following taxpayers is required to itemize deductions?

A Rita, who files a joint return with her husband
B Leslie, who claims two dependents and files Form 1040
C Wendy, whose itemized deductions are more than the standard deduction
D Gary, if he and his wife both file as Married Filing Separately, and she itemizes