Is My Withholding Correct For 1999 - Instructions - Department Of The Treasury Page 10
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151999 Standard Deduction Tables
Caution: If you are married filing a separate return and your spouse
itemizes deductions, or if you are a dual-status alien, you cannot
take the standard deduction even if you were 65 or older or blind.
Table 1. Standard Deduction Chart for Most People*
Table 3. Standard Deduction Worksheet for
Dependents*
Your Standard
If Your Filing Status is:
Deduction is:
If you were 65 or older or blind, check the correct number of
Single
$4,300
boxes below. Then go to the worksheet.
You
65 or older
Blind
Married filing joint return or Qualifying
Your spouse, if claiming
widow(er) with dependent child
7,200
spouse’s exemption
65 or older
Blind
Married filing separately
3,600
Total number of boxes you checked
Head of household
6,350
*DO NOT use this chart if you were 65 or older or blind, OR if someone
1. Enter your earned income (defined
1.
can claim you (or your spouse if married filing jointly) as a dependent.
below) plus $250.
$700
2. Minimum amount.
2.
Table 2. Standard Deduction Chart for People Age
3. Compare the amounts on lines 1 and 2.
Enter the larger of the two amounts here.
3.
65 or Older or Blind*
4. Enter on line 4 the amount shown
Check the correct number of boxes below. Then go to the chart.
below for your filing status.
You
65 or older
Blind
Single, enter $4,300
Married filing separate return, enter $3,600
4.
Your spouse, if claiming
Married filing jointly or Qualifying widow(er)
spouse’s exemption
65 or older
Blind
with dependent child, enter $7,200
Head of household, enter $6,350
Total number of boxes you checked
5. Standard deduction.
And the Number
a.
Compare the amounts on lines 3 and
5a.
If Your
in the Box
Your Standard
4. Enter the smaller of the two
Filing Status is:
Above is:
Deduction is:
amounts here. If under 65 and not
Single
1
$5,350
blind, stop here. This is your standard
deduction. Otherwise, go on to line 5b.
2
6,400
b.
If 65 or older or blind, multiply $1,050
5b.
Married filing jointly
1
8,050
($850 if married or qualifying widow(er)
or Qualifying
2
8,900
with dependent child) by the number
widow(er) with
3
9,750
in the box above. Enter the result.
dependent child
4
10,600
c.
Add lines 5a and 5b. This is your
5c.
Married filing
1
4,450
standard deduction for 1999.
separately
2
5,300
Earned income includes wages, salaries, tips, professional fees,
3
6,150
and other compensation received for personal services you
4
7,000
performed. It also includes any amount received as a scholarship
Head of household
7,400
1
that you must include in your income.
2
8,450
*If someone can claim you (or your spouse if married filing jointly) as a
*Use Table 3 ONLY if someone can claim you (or your spouse if married
dependent, use the worksheet in Table 3, instead.
filing jointly) as a dependent.
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