- 5 - 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 asPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011