Preliminary Work, Residency, and Filing Status

Free IRS Enrolled Agent SEE Part 1 (Individuals) lesson in Preliminary Work and Taxpayer Data. 27 min read, ~4,097 words.

2025 standard deduction: \$15,750 single and MFS, \$31,500 MFJ and QSS, \$23,625 HoH; additional \$1,600 per box for age 65+ or blind if married, \$2,000 if unmarried. NEW OBBBA senior deduction (2025-2028): \$6,000 per individual age 65+ (\$12,000 MFJ if both qualify) on Schedule 1-A, stacking on standard OR itemized...