Question

Vladimir (65) and Alyona (64) will file married filing jointly. Alyona is blind. What is their 2022 standard deduction on Form 1040-SR, U.S. tax return for seniors?

1) 25,900
2) 27,300
3) 28,700
4) 30,100

Answer 1

The 2022 standard deduction for Vladimir and Alyona, a married couple filing jointly on Form 1040-SR where one is over 65 and the other is over 65 and blind, is $30,100.

Step-by-step explanation:

The standard deduction for Vladimir and Alyona, who are married and filing jointly on Form 1040-SR for 2022, can be calculated based on their age and Alyona's blindness. As they are both over the age of 65, they each qualify for an additional standard deduction. In 2022, the base standard deduction for married couples filing jointly is $25,900. Since Vladimir is over 65, they get an additional standard deduction of $1,400. As Alyona is both over 65 and blind, they receive two additional standard deductions of $1,400 each, adding up to $2,800 for her.

When summed up: $25,900 (base amount) + $1,400 (Vladimir's additional amount) + $2,800 (Alyona's additional amount) equals to a total standard deduction of $30,100.