Publication 501 - Exemptions, Standard Deduction, And Filing Information

Persons not eligible for the standard deduc-

1. You cannot see better than 20/200 in the

If you are increasing your standard deduc-

tion. Your standard deduction is zero and you

better eye with glasses or contact lenses,

tion by the amount of these state or local sales

should itemize any deductions you have if:

or excise taxes, complete Schedule L (Form

1040A or 1040), attach it to your return, and be

2. Your field of vision is not more than 20

1. You are married, filing a separate return,

sure to check the box on line 40b of Form 1040

degrees.

and your spouse itemizes deductions,

or line 24b of Form 1040A.

If your eye condition will never improve be-

2. You are filing a tax return for a short tax

yond these limits, the statement should include

year because of a change in your annual

Higher Standard Deduction for Net

this fact. You must keep the statement in your

accounting period, or

Disaster Loss

records.

3. You are a nonresident or dual-status alien

If your vision can be corrected beyond these

Your standard deduction is increased by any net

during the year. You are considered a

limits only by contact lenses that you can wear

disaster loss from a federally declared disaster

only briefly because of pain, infection, or ulcers,

dual-status alien if you were both a nonresi-

that occurred in 2009. This amount is on Form

you can take the higher standard deduction for

dent and resident alien during the year.

4684, line 18.

blindness if you otherwise qualify.

If you are a nonresident alien who is mar-

If you are increasing your standard deduc-

ried to a U.S. citizen or resident alien at the

tion by the amount of your net disaster loss,

end of the year, you can choose to be

Spouse 65 or Older or Blind

complete Schedule L (Form 1040A or 1040),

treated as a U.S. resident. (See Publication

attach it your return, and be sure to check the

519.) If you make this choice, you can take

You can take the higher standard deduction if

box on line 40b of Form 1040.

the standard deduction.

your spouse is age 65 or older or blind and:

If an exemption for you can be

1. You file a joint return, or

Examples

claimed on another person’s return

2. You file a separate return and can claim an

(such as your parents’ return), your

CAUTION

The following examples illustrate how to deter-

exemption for your spouse because your

standard deduction may be limited. See

Stan-

mine your standard deduction using

Worksheet

spouse had no gross income and an ex-

dard Deduction for

Dependents, later.

emption for your spouse could not be

claimed by another taxpayer.

Standard Deduction Amount

Example 1. Larry, 46, and Donna, 33, are

filing a joint return for 2009. Neither is blind, and

You cannot claim the higher standard

The standard deduction amount depends on

neither can be claimed as a dependent. They did

deduction for an individual other than

your filing status, whether you are 65 or older or

not pay real estate taxes or sales or excise taxes

yourself and your spouse.

CAUTION

blind, whether an exemption can be claimed for

on the purchase of a new motor vehicle or have

you by another taxpayer, whether you pay state

a net disaster loss. They decide not to itemize

or local real estate taxes, whether you have a

their deductions. Because they are married filing

Higher Standard Deduction for

net disaster loss from a federally declared disas-

jointly, they enter $11,400 on line 1 of

Work-

Real Estate Taxes

ter, and whether you paid state or local sales or

sheet

3. They check the “No” box on line 2, so

they also enter $11,400 on lines 4 and 10. Their

excise tax (or certain other taxes or fees in a

Your standard deduction is increased by any

standard deduction is $11,400.

state without a sales tax) on the purchase of a

state and local real estate taxes you paid in

new motor vehicle after February 16, 2009.

2009, up to $500 ($1,000 if married filing jointly).

Example 2. The facts are the same as in

Generally, the standard deduction amounts are

The taxes must be state or local real estate

Example

1, except that Larry is blind at the end

adjusted each year for inflation. Use

Worksheet

taxes that would be deductible on Form 1040

of 2009, so he and Donna enter $1,100 on line 5

(Schedule A) if you were itemizing your deduc-

to figure your standard deduction amount.

Worksheet

3. They then enter $12,500

tions. Taxes deductible in arriving at adjusted

The amount of the standard deduction for a

($11,400 + $1,100) on line 10, so their standard

gross income, such as taxes on business real

decedent’s final tax return is the same as it

deduction is $12,500.

estate, and taxes on foreign real estate cannot

would have been had the decedent continued to

be used to increase your standard deduction.

live. However, if the decedent was not 65 or

Example 3. Bill and Lisa are filing a joint

If you are increasing your standard deduc-

older at the time of death, the higher standard

return for 2009. Both are over age 65. Neither is

tion by the amount of real estate taxes you paid,

deduction for age cannot be claimed.

blind, and neither can be claimed as a depen-

complete Schedule L (Form 1040A or 1040),

dent. They did not pay real estate taxes or sales

attach it to your return, and be sure to check the

or excise taxes on the purchase of a new motor

box on line 40b of Form 1040 or line 24b of Form

Higher Standard Deduction for Age

vehicle or have a net disaster loss. They do not

1040A.

(65 or Older)

itemize deductions, so they use

Worksheet

Because they are married filing jointly, they

If you do not itemize deductions, you are entitled

Higher Standard Deduction for

enter $11,400 on line 1. They check the “No” box

to a higher standard deduction if you are age 65

Sales Taxes on New Motor

on line 2, so they also enter $11,400 on line 4.

or older at the end of the year. You are consid-

Because they are both over age 65, they enter

Vehicles

ered 65 on the day before your 65th birthday.

$2,200 ($1,100 × 2) on line 5. They enter

Therefore, you can take a higher standard

Your standard deduction is increased by any

$13,600 ($11,400 + $2,200) on line 10, so their

deduction for 2009 if you were born before Janu-

state or local sales or excise taxes you paid in

standard deduction is $13,600.

ary 2, 1945.

2009 on the purchase of a new vehicle after

Example 4. The facts are the same as in

February 16, 2009. The amount is limited to tax

Example 3

except that Bill and Lisa paid $3,000

on the first $49,500 of the purchase price. The

Higher Standard Deduction for

in local real estate taxes on their home in 2009,

taxes must be state or local sales or excise

Blindness

taxes that would be deductible on Form 1040

so they enter $3,000 on line 7 of

Worksheet

(Schedule A) if you were itemizing your deduc-

They then enter $1,000 on lines 8 and 9 and

If you are blind on the last day of the year and

tions. In states without a sales tax, certain other

$14,600 ($11,400 + $2,200 + $1,000) on line 10.

you do not itemize deductions, you are entitled

taxes or fees qualify if they are assessed on the

Their standard deduction is $14,600. Because

to a higher standard deduction. You qualify for

purchase of the vehicle and are based on the

line 9 is greater than zero, they must complete

this benefit if you are totally or partly blind.

vehicle’s sales price or as a per unit fee. Taxes

Schedule L (Form 1040A or 1040) and attach it

deductible in arriving at adjusted gross income,

to their return.

Partly blind. If you are partly blind, you must

such as taxes on a vehicle used in your busi-

get a certified statement from an eye doctor or

ness, cannot be used to increase your standard

Example 5. The facts are the same as in

registered optometrist that:

deduction.

Example 4

except that Bill and Lisa had a net

Publication 501 (2009)

Page 23

Publication 501 - Exemptions, Standard Deduction, And Filing Information - 2009 Page 23

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