F1040-350-07
IRS Explanation
If the filing status of the return is head of household and Form 1040, ‘PrimaryClaimAsDependentInd’ is not checked and ‘TotalBoxesCheckedCnt’ does not have a value and ‘MustItemizeInd’ is not checked and ‘modifiedStandardDeductionInd’ does not have a
value and Schedule A (Form 1040) is not present in the return, then Form 1040, ‘TotalItemizedOrStandardDedAmt’ must equal 18650.
Issue
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Solution
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