IRS Tax Guide for Dependents, Standard Deduction, and Filing Information, Publication 501 (2019)
IRS Tax Guide for Dependents, Standard Deduction, and Filing Information, Publication 501 (2019)

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This publication discusses some tax rules that affect every person who may have to file a federal income tax return. It answers some basic questions: who must file, who should file, what filing status to use, and the amount of the standard deduction. Who Must File explains who must file an income tax return. If you have little or no gross income, reading this section will help you decide if you have to file a return. Who Should File helps you decide if you should file a return, even if you aren't required to do so. Filing Status helps you determine which filing status to use. Filing status is important in determining whether you must file a return and whether you may claim certain deductions and credits. It also helps determine your standard deduction and tax rate.tax forms that apply to you may be different from those that apply to U.S. citizens. See Pub. 519.What's New Who must file. In some cases, the amount of income you can receive before you must file a tax return has increased. Table 1 shows the filing requirements for most taxpayers. Standard deduction increased. The standard deduction for taxpayers who don't itemize their deductions on Schedule A of Form 1040 or 1040-SR is higher for 2019 than it was for 2018. The amount depends on your filing status. You can use the 2019 Standard Deduction Tables near the end of this publication to figure your standard deduction. Form 1040-SR. You can file the new Form 1040-SR, U.S Tax Return for Seniors, if you are age 65 or over at the end of 2019. The new form generally mirrors Form 1040. Schedules 1 through 3

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  • Released: August 19, 2017
  • Author: U.S. Internal Revenue Service (IRS)
  • Rating: 5
  • Publisher: Ebook Store Group
  • Total Page: 209 pages
  • File Size: 2256 KB
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