IRS Pub 17

Artículo base amount. base amount

Texto Legal

id="en_US_2024_publink1000171900"> Base amount. Your base amount is: $25,000 if you are single, head of household, or qualifying surviving spouse; $25,000 if you are married filing separately and lived apart from your spouse for all of 2025; $32,000 if you are married filing jointly; or $0 if you are married filing separately and lived with your spouse at any time during 2025.

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