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Exemption and Deduction
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Publication 501
Exemptions, Standard Deduction, and Filing Information
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Publication 559 - Survivors, Executors and Administrators - Final Income Tax Return for Decedent—Form 1040
Exemptions and Deductions. Generally, the rules for exemptions and deductions allowed to an individual also...
Publication 559 - Survivors, Executors and Administrators - Income Tax Return of an Estate— Form 1041
Exemption and Deductions. In figuring taxable income, an estate is generally allowed the same deductions as...
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Deduction
Exemption
Exemption for Dependent