true-false 1. An unmarried individual who qualifies as a head of household can also qualify as a single taxpayer for Form 1040 filing purposes.

2. An additional standard deduction amount is available to a taxpayer who claims a dependency exemption for an individual who is blind.

3. Taxpayers who are dependents are not allowed a personal exemption for themselves. 4. The Civil War income tax statutes were enacted without apportionment among the states.

5. Losses from a sale or exchange of property may be allowed as a deduction for adiusted gross income.