Publication 501 - Exemptions, Standard Deduction, And Filing Information

Worksheet 2. Worksheet for Determining the Deduction for Exemptions

Keep for Your Records

1. Is the amount on Form 1040, line 38, or Form 1040A, line 22, more than the amount on line 4 below for your

filing status?

No.

Stop. Multiply $3,650 by the total number of exemptions claimed on line 6d of Form 1040 or Form

1040A and enter the result on Form 1040, line 42, or Form 1040A, line 26.

Yes.

Continue.

2. Multiply $3,650 by the total number of exemptions claimed on line 6d of Form 1040 or Form 1040A. . . . . . . . . 2.

3. Enter the amount from Form 1040, line 38, or Form 1040A, line 22 . . . . . . . . . 3.

}

4. Enter the amount shown below for your filing status:

•

Married filing separately — $125,100

•

Single — $166,800

. . . . . . . . . . . 4.

•

Head of household — $208,500

•

Married filing jointly or Qualifying widow(er) — $250,200

5. Subtract line 4 from line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

6. Is line 5 more than $122,500 ($61,250 if married filing

separately)?

Yes.

Multiply $2,433 by the total number of exemptions

claimed on line 6d of Form 1040 or Form 1040A.

Enter the result here and on Form 1040, line 42, or

Form 1040A, line 26. Do not complete the rest of

this worksheet.

No.

Divide line 5 by $2,500 ($1,250 if married filing

separately). If the result is not a whole number,

increase it to the next whole number (for example,

increase 0.0004 to 1).

. . . . . . . . . . . . 6.

7. Multiply line 6 by 2% (.02) and enter the result as a decimal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.

8. Multiply line 2 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.

9. Divide line 8 by 3.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.

10. Deduction for exemptions. Subtract line 9 from line 2. Enter the result here and on Form 1040, line 42, or

Form 1040A, line 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.

SSN for the child, you may attach a copy of the

Social Security

Standard Deduction

child’s birth certificate, death certificate, or hos-

pital records instead. The document must show

Numbers for

the child was born alive. If you do this, enter

Most taxpayers have a choice of either taking a

“DIED” in column (2) of line 6c of your Form

Dependents

standard deduction or itemizing their deduc-

1040 or Form 1040A.

tions. If you have a choice, you can use the

method that gives you the lower tax.

You must list the social security number (SSN)

The standard deduction is a dollar amount

Alien or adoptee with no SSN. If your depen-

of any dependent for whom you claim an exemp-

that reduces the amount of income on which you

dent does not have and cannot get an SSN, you

tion in column (2) of line 6c of your Form 1040 or

are taxed. It is a benefit that eliminates the need

Form 1040A.

must list the individual taxpayer identification

for many taxpayers to itemize actual deductions,

number (ITIN) or adoption taxpayer identifica-

If you do not list the dependent’s SSN

such as medical expenses, charitable contribu-

tion number (ATIN) instead of an SSN.

when required or if you list an incorrect

tions, and taxes, on Schedule A of Form 1040.

SSN, the exemption may be disal-

Taxpayer identification numbers for

CAUTION

The standard deduction is higher for taxpayers

lowed.

aliens. If your dependent is a resident or non-

who:

resident alien who does not have and is not

•

Are 65 or older,

No SSN. If a person for whom you expect to

eligible to get an SSN, your dependent must

claim an exemption on your return does not

•

apply for an individual taxpayer identification

Are blind,

have an SSN, either you or that person should

number (ITIN). For details on how to apply, see

•

Pay state or local real estate taxes,

apply for an SSN as soon as possible by filing

Form W-7, Application for IRS Individual Tax-

Form SS-5, Application for a Social Security

•

Have a net disaster loss from a federally

payer Identification Number.

Card, with the Social Security Administration

declared disaster, or

Taxpayer identification numbers for

(SSA). You can get Form SS-5 online at

www.

•

Paid state or local sales or excise tax (or

socialsecurity.gov

or at your local SSA office.

adoptees. If you have a child who was placed

certain other taxes or fees in a state with-

It usually takes about 2 weeks to get an SSN.

with you by an authorized placement agency,

If you do not have a required SSN by the filing

out a sales tax) on the purchase of a new

you may be able to claim an exemption for the

due date, you can file Form 4868, Application for

motor vehicle after February 16, 2009.

child. However, if you cannot get an SSN or an

Automatic Extension of Time To File U.S. Indi-

ITIN for the child, you must get an adoption

vidual Income Tax Return, for an extension of

taxpayer identification number (ATIN) for the

You benefit from the standard deduc-

time to file.

child from the IRS. See Form W-7A, Application

tion if your standard deduction is more

TIP

for Taxpayer Identification Number for Pending

Born and died in 2009. If your child was

than the total of your allowable item-

ized deductions.

born and died in 2009, and you do not have an

U.S. Adoptions, for details.

Publication 501 (2009)

Page 22

Publication 501 - Exemptions, Standard Deduction, And Filing Information - 2009 Page 22

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