Yes, the amount reported by your son and GF will be based on their percentage of how much each paid. For example, if they split the payments equally then each would claim 50%. If they take the standard deduction then they will not be able to claim the deduction.
The standard deduction amounts are:
- $12,550 for single taxpayers
- $12,550 for married taxpayers who file their taxes separately
- $18,800 for heads of households
- $25,100 for married taxpayers who file jointly
- $25,100 for qualifying widows or widowers
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