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The Dargers Have Itemized Deductions That Exceed the Standard Deduction

question 54

Essay

The Dargers have itemized deductions that exceed the standard deduction. However, when they file their joint return, they choose the standard deduction option.
a. Is this proper procedure?
b. Aside from a possible misunderstanding as to the tax law, what might be the reason for the
Darger's choice?


Definitions:

Flat Fee

A pricing structure where a single fixed rate is charged for a service, regardless of usage or time required.

Résumés

Written compilations of a person's education, work experience, qualifications, and accomplishments, used as part of a job application.

Part-Time

Employment with fewer hours per week compared to full-time positions, offering limited work time and often fewer benefits.

Gross Pay

The total pay, which is the sum of an employee’s hourly pay and overtime pay.

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