Area 4: Federal Taxation of Individuals (22-32%)
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| Filing Status | Standard Deduction | Additional (Age 65+ / Blind) |
|---|---|---|
| Single | $15,000 | $2,000 each |
| Married Filing Jointly | $30,000 | $1,600 each |
| Married Filing Separately | $15,000 | $1,600 each |
| Head of Household | $22,500 | $2,000 each |
| Filing Status | Key Requirement | Standard Deduction | Best For |
|---|---|---|---|
| Single | Unmarried on Dec 31, not HOH/QSS eligible | $15,375 | Unmarried with no qualifying person |
| MFJ | Married on Dec 31; both agree to file jointly | $30,750 | Most married couples (widest brackets) |
| MFS | Married on Dec 31; files separate return | $15,375 | Limiting liability; high medical deductions |
| HOH | Unmarried + >50% home costs + qualifying person | $23,100 | Unmarried parent or caretaker |
| QSS | Spouse died in prior 2 years + dependent child at home | $30,750 | Recent widow(er) with dependent child |
| Test | Qualifying Child | Qualifying Relative |
|---|---|---|
| Relationship | Son, daughter, sibling, step/foster, or their descendants | Related person OR member of household for full year |
| Age | Under 19 (or under 24 if full-time student; any age if disabled) | No age requirement |
| Residency | Lived with taxpayer more than half the year | Relationship OR lived with taxpayer full year |
| Support | Child did NOT provide more than half own support | Taxpayer provided MORE than 50% of support |
| Gross income | No gross income test | Person’s gross income < $5,200 (2026) |
| Joint return | Cannot file joint return (with exceptions) | Cannot file joint return (with exceptions) |
| Citizenship | U.S. citizen/national/resident or Canada/Mexico resident | U.S. citizen/national/resident or Canada/Mexico resident |