About Publication 501, Dependents, Standard Deduction, and Filing Information | Internal Revenue Service

Publication 501 is a comprehensive guide that discusses tax rules that affect every person who may have to file a federal income tax return. It provides answers to some basic questions, such as who must file, who should file, what filing status to use, and the amount of the standard deduction.

Current Revision

The current revision of Publication 501 can be accessed in the following formats:

• Publication 501 PDF (Portable Document Format)
• Publication 501 HTML (Hypertext Markup Language)
• Publication 501 eBook EPUB (Electronic Publication)

Recent Developments

There has been a recent correction to Publication 501, Dependents, Standard Deduction, and Filing Information. The correction was made on 01-FEB-2022.

Other Items You May Find Useful

In addition to Publication 501, you may find the following items useful:

• All Publication 501 Revisions
• About Form 1040, U.S. Individual Income Tax Return
• About Form 1040-SR, U.S. Tax Return for Seniors
• Other Current Products

Please refer to these resources for further information on tax filing, dependents, standard deduction, and other related topics.