Preliminary Work, Residency, and Filing Status
Free IRS Enrolled Agent SEE Part 1 (Individuals) lesson in Preliminary Work and Taxpayer Data. 25 min read, ~3,817 words.
2025 standard deduction: \$15,000 single and MFS, \$30,000 MFJ and QSS, \$22,500 HoH; additional \$1,600 per box for age 65+ or blind if married, \$2,000 if unmarried. Filing status priority: MFJ usually beats MFS; QSS for 2 years after spouse's death if you maintain a home for a qualifying child...
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What this lesson covers
- Content
- Example 1
- Example 2
- Common Mistakes
- Key Takeaways
- Exam Shortcuts
Learning objectives
- 1
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