Instructions For Form 1040 - Draft Worksheet(S) And Tables - 2009 Page 10

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Use Schedule L, instead of the
new motor vehicle after February 16, 2009,
If you checked the box on line
Exception.
39b, your standard deduction is
worksheet on page 36, to figure your stan-
or
dard deduction if:
zero, even if you were born
You have a net disaster loss on Form
before January 2, 1945, were
You paid state or local real estate
4684, line 18.
blind, paid real estate taxes or sales or ex-
taxes in 2009,
If you use Schedule L to figure your stan-
cise tax on the purchase of a vehicle, or had
dard deduction, be sure to check the box on
You paid state or local sales or excise
a net disaster loss.
tax (or certain other taxes or fees in a state
line 40b and attach Schedule L to your re-
without a sales tax) on the purchase of a
turn.
Standard Deduction Worksheet—Line 40a
Keep for Your Records
Do not complete this worksheet if you checked the box on line 39b; your standard deduction is zero. Also, do not
complete this worksheet if you must use Schedule L to figure your standard deduction; see Exception on page 35.
1.
Enter the amount shown below for your filing status.
}
Single or married filing separately — $5,700
Married filing jointly or Qualifying widow(er) —$11,400
. . . . . . . . . . . . . . .
1.
Head of household — $8,350
2.
Can you (or your spouse if filing jointly) be claimed as a dependent?
No. Skip line 3; enter the amount from line 1 on line 4,
and go to line 5.
Yes. Go to line 3.
3.
Is your earned income* more than $650?
}
Yes. Add $300 to your earned income. Enter the total
. . . . . . . . . . . . . . . .
3.
No. Enter $950
4.
Enter the smaller of line 1 or line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5.
If born before January 2, 1945, or blind, multiply the number on Form 1040, line 39a, by $1,100
($1,400 if single or head of household). Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6.
Add lines 4 and 5. Enter the total here and on Form 1040, line 40a . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
*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.
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