Personal Taxes

In the year you are divorced you must file as single or head of household if you have a child living with you.

If the filing status you are using for filing your individual income tax return is "married filing separately", and your spouse itemizes his or her deductions, then you must use your itemized deductions even if your standard deduction exceeds your itemized deductions.

$51,900 for single and head of household taxpayers ($50,600 in 2012)
$80,800 for joint filers and qualifying widow(er) taxpayers ($78,750 in 2012)
$40,400 for married filing separately taxpayers ($39,375 in 2012)
There is an exemption phase-out for taxpayers with Alternative Minimum Taxable Income more than $115,400 for Single or Head of Household
$153,900 for MFJ or Widower
$76,950 for MFS.

The standard deduction is not allowed in the Alternative Minimum Tax calculation. You may consider itemizing your deductions even if less than the standard when you are subject to the Alternative Minimum Tax.

AMT stands for Alternative Minimum Tax. The Alternative Minimum Tax was developed in 1969 to make sure that wealthy taxpayers didn't escape paying income taxes. The tax was meant to target high-income taxpayers who may have many deductions and can sometimes avoid paying any income taxes at all.
To make sure that all taxpayers with substantial income are not able to avoid paying tax, the law limits the benefit a taxpayer can receive from favorable treatment of certain deductions and preferences.
The Alternative Minimum tax is computed on IRS Form 6251.
If the Alternative Minimum tax calculation results in a higher tax then the Regular income tax, then the difference is added to the Regular tax computation.

For the current year, If your filing status is head of household and you are under 65 then your gross income must be at least $12,850 ($12,500 in 2012). If you are 65 or older then your gross income must be at least $14,350 ($13,950 in 2012). Gross income does not include Social Security benefits.

No. Fines for traffic violations, parking violations are not deductible.

If you leased a vehicle for more than 30 days and you deduct the lease charges as opposed to using the standard mileage allowance then you must add to your income a income inclusion amount which is based on a IRS table.
IRS pub 463 has the lease tables.

Bonus first year depreciation for vehicles placed in service in 2011 that were new and used over 50% for business is $11,060 for auto's and $11,260 for light trucks and vans.