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Standard Deduction Worksheet for
Dependents--Line 36 Keep for your Records
Use this worksheet only if someone can claim you (or your spouse
if married filing jointly) as a dependent.
1. Add $250 to your earned income*. Enter the total 1.
2. Minimum standard deduction. . . . . . . . . . . . 2. 700.00
3. Enter the larger of line 1 or 2 . . . . . . . . . 3.
4. Enter the amount shown below for your filing status
. Single--$4,300
. Married filing separately--$3,600
. Married filing jointly or qualifying
widow(er)--$7,200. . . . . . . . . . . . . . . 4.
. Head of household--$6,350
5. Standard deduction.
a. Enter the smaller of line 3 or line 4. If under 65 and
not blind, stop here and enter this amount on Form 1040, line 36.
Otherwise, go to line 5b. . . . . . . . . . . . . . . 5a.
b. If 65 or older or blind, multiply the number on Form
1040, line 35a, by: $1,050 if single or head of household; $850
if married filing jointly or separately or qualifying widow(er).
. . . . . . . . . . . . . . . . . . . . . . . . . . . .5b.
c. Add lines 5a and 5b. Enter the total here and on Form
1040, line 36 . . . . . . . . . . . . . . . . . . . . .5c.
* Earned income includes wages, salaries, tips, professional
fees, and other compensation received for personal services you
performed. It also includes any amount received as a scholarship
that you must include in your income. Generally, your earned
income is the total of the amount(s) you reported on Form 1040,
lines 7, 12, and 18, minus the amount, if any, on line 27.
In the notice of deficiency, respondent calculates as
follows:
7a. STANDARD DEDUCTION
It is determined that since you are claimed by someone
else as a dependent for the year 1999, your basic standard
deduction may not exceed the greater of $700.00 or the sum
of $250.00 plus your earned income, up to the applicable
standard deduction amount for that year. Therefore, your
standard deduction is $822.00 ($250.00 plus wages of
$4,275.00 [Form 1040, line 7] plus Schedule C loss of
$3,703.00 [Form 1040, line 12]) rather than $4,300.00 as
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Last modified: May 25, 2011