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Visual guide to understanding the layout of Form 1040 (2016), illustrating the distinction between above-the-line, below-the-line, and standard deduction sections.

Diagram showing the structure of Form 1040 (2016), highlighting above-the-line deductions, below-the-line deductions (total itemized deductions), and standard deduction amounts, with annotations pointing to specific sections of the form.

Diagram showing the structure of Form 1040 (2016), highlighting above-the-line deductions, below-the-line deductions (total itemized deductions), and standard deduction amounts, with annotations pointing to specific sections of the form.

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