Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 36

Line 24

Blindness. If you weren't totally blind as of December 31,

2017, you must get a statement certified by your eye doctor

Standard Deduction

(ophthalmologist or optometrist) that:

You can't see better than 20/200 in your better eye with

If you had a net qualified disaster loss and you want

glasses or contact lenses, or

to elect to increase your standard deduction by the

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Your field of vision is 20 degrees or less.

amount of your net qualified disaster loss, you must

If your eye condition isn't likely to improve beyond the con-

file Form 1040. See the instructions for Form 4684 and Sched-

ditions listed above, you can get a statement certified by your

ule A, line 28 for more information.

eye doctor (ophthalmologist or optometrist) to this effect in-

Most people can find their standard deduction by looking at the

stead.

amounts listed under “All others” to the left of line 24.

You must keep the statement for your records.

Exception 1—Dependent. If you, or your spouse if filing

Line 23b

jointly, can be claimed as a dependent on someone else's 2017

return, use the Standard Deduction Worksheet for Dependents

If your filing status is married filing separately (box 3 is

to figure your standard deduction.

checked) and your spouse itemizes deductions on Form 1040,

Exception 2—Box on line 23a checked. If you checked any

check the box on line 23b. You can't take the standard deduc-

box on line 23a, figure your standard deduction using the

tion even if you were born before January 2, 1953, or were

Standard Deduction Chart for People Who Were Born Before

blind. Enter -0- on line 24 and go to line 25.

January 2, 1953, or Were Blind.

In most cases, your federal income tax will be less if

Exception 3—Box on line 23b checked. If you checked the

you take the larger of any itemized deductions you

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box on line 23b, your standard deduction is zero, even if your

may have or the standard deduction. To itemize de-

were born before January 2, 1953, or were blind.

ductions, you must file Form 1040.

Standard Deduction Worksheet for Dependents—Line 24

Keep for Your Records

Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent.

Is your earned income* more than $700?

Yes.

Add $350 to your earned income. Enter the total

. . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

No.

Enter $1,050

Enter the amount shown below for your filing status.

Single or married filing separately—$6,350

Married filing jointly—$12,700

. . . . . . . . . . . . . . . . . . . . . . . . . . . 2.

Head of household—$9,350

Standard deduction.

a. Enter the smaller of line 1 or line 2. If born after January 1, 1953, and not blind, stop here and enter this amount on Form

1040A, line 24. Otherwise, go to line 3b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a.

b. If born before January 2, 1953, or blind, multiply the number on Form 1040A, line 23a, by $1,250 ($1,550 if single or

head of household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b.

Add lines 3a and 3b. Enter the total here and on Form 1040A, line 24

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3c.

* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable scholarship

or fellowship grant. Generally, your earned income is the total of the amount you reported on Form 1040A, line 7.

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Need more information or forms? Visit IRS.gov.