Problem 2-39 (LO 2-5)

Determine the amount of the standard deduction for each of the following taxpayers for tax year 2016:

a. Christina, who is single.

b. Adrian and Carol, who are filing a joint return. Their son is blind.

c. Peter and Elizabeth, who are married and file separate tax returns. Elizabeth will itemize her deductions.

d. Patricia, who earned $1,100 working a part-time job. She can be claimed as a dependent by her parents.

e. Rodolfo, who is over 65 and is single.

f. Bernard, who is a nonresident alien with U.S. income.

g. Manuel, who is 70, and Esther, who is 63 and blind, will file a joint return.

h. Herman, who is 75 and a qualifying widower with a dependent child.

Below is the information/text to help solve the above problem

The standard deduction is the sum of the basic standard deduction and the additional standard deduction.²² Both components depend on filing status and are subject to annual adjustment for inflation. The basic standard deduction for tax year 2016 is as follows:

For 2016 the standard deduction for head of household status has increased.

Filing Status	Basic Standard Deduction
Single	$ 6,300
Married filing jointly	$12,600
Married filing separately	$ 6,300
Head of household	$ 9,300
Qualifying widow(er)	$12,600

Taxpayers who either are 65 or older or are blind can claim an additional standard deduction. Taxpayers who are both 65 or older and blind get two additional standard deductions. Note that blind taxpayers are entitled to the additional standard deduction regardless of their age. The additional standard deductions for taxpayers who are 65 or older or blind are:

Filing Status	Tax Year 2016
Single	$1,550
Married filing jointly	$1,250
Married filing separately	$1,250
Head of household	$1,550
Qualifying widow(er)	$1,250

EXAMPLE 2-3

Flora is 56 years old, single, and blind. She is entitled to a standard deduction of $7,850 ($6,300 + $1,550). If she were 70 instead of 56, she would have a standard deduction of $9,400 ($6,300 + $1,550 + $1,550).