WHO MUST FILE STANDARD DEDUCTION ITEMIZED DEDUCTIONS PERSONAL EXEMPTION CHILD TAX CREDIT KIDDIES TAX THRESHOLD AMT EXEMPTIONS FICA/SE TAX MAXIMUM EARNINGS AUTO STANDARD MILEAGE RATES BONUS DEPRECIATION SECTION 179 - DEDUCTION LIMIT SECTION 179 – Qualifying property LIMIT EIC – AGI LIMIT (Single, HOH) ESTATE TAX - EXCLUSION ESTATE TAX - Maximum Rate GIFT TAX EXCLUSION GIFT TAX ANNUAL EXCLUSION GST TAX EXEMPTION STUDENT LOAN INTEREST DEDUCTION MAXIMUM AMOUNT OF EARNINGS AND STILL RECEIVE FULL Social Security BENEFITS