Publication 501 - Exemptions, Standard Deduction, And Filing Information

disaster loss from a federally declared disaster

from a federally declared disaster, the standard

line 1 and line 3) on line 4. He leaves lines 5, 6,

of $8,000. That is the amount on line 18 of their

deduction may be higher.

7, 8, and 9 blank and enters $950 on line 10. His

Form 4684. They enter $8,000 on line 6 of

Work-

standard deduction is $950.

If an exemption for you (or your spouse if you

sheet

3. On line 10 of the worksheet, they enter

are married filing jointly) can be claimed on

Example 2. Joe, a 22-year-old full-time col-

$22,600 ($11,400 + $2,200 + $8,000 + $1,000),

someone else’s return, use Worksheet 3 to de-

lege student, is claimed on his parents’ 2009 tax

termine your standard deduction.

which is their standard deduction. Because line

return. Joe is married and files a separate return.

6 (and line 9) is greater than zero, they must

Earned income defined. Earned income is

His wife does not itemize deductions on her

complete Schedule L (Form 1040A or 1040) and

salaries, wages, tips, professional fees, and

separate return. Joe has $1,500 in interest in-

attach it to their return.

other amounts received as pay for work you

come and wages of $3,800. He did not pay real

actually perform.

Standard Deduction for

estate taxes or sales or excise taxes on the

For purposes of the standard deduction,

purchase of a new motor vehicle or have a net

Dependents

earned income also includes any part of a schol-

disaster loss. He has no itemized deductions.

arship or fellowship grant that you must include

Joe finds his standard deduction by using

Work-

The standard deduction for an individual for

in your gross income. See chapter 1 of Publica-

sheet

3. Because he is married filing a separate

whom an exemption can be claimed on another

tion 970 for more information on what qualifies

return, he enters $5,700 on line 1. He checks the

person’s tax return is generally limited to the

as a scholarship or fellowship grant.

“Yes” box on line 2, enters $4,100 ($3,800 +

greater of:

$300) on line 3, and also enters $4,100 (the

Example 1. Michael is single. His parents

1. $950, or

smaller of line 1 and line 3) on line 4. He leaves

claim an exemption for him on their 2009 tax

lines 5, 6, 7, 8, and 9 blank and enters $4,100 on

return. He has interest income of $780 and

2. The individual’s earned income for the

line 10. His standard deduction is $4,100.

wages of $150. He did not pay real estate taxes

year plus $300 (but not more than the reg-

or sales or excise taxes on the purchase of a

ular standard deduction amount, generally

Example 3. Amy, who is single, is claimed

new motor vehicle or have a net disaster loss.

$5,700).

on her parents’ 2009 return. She is 18 years old

He has no itemized deductions. Michael uses

However, if the individual is 65 or older or blind,

and blind. She has interest income of $1,300

Worksheet 3

to find his standard deduction. Be-

paid state or local real estate taxes, paid state or

and wages of $2,900. She did not pay real es-

cause he is single, he enters $5,700 on line 1.

local sales or excise taxes on the purchase of a

tate taxes or sales or excise taxes on the

He checks the “Yes” box on line 2, enters $950

new motor vehicle, or had a net disaster loss

on line 3, and also enters $950 (the smaller of

purchase of a new motor vehicle or have a net

Worksheet 3. 2009 Standard Deduction Worksheet

Keep for Your Records

Caution. If you are married filing a separate return and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this

worksheet. You cannot take the standard deduction even if you were born before January 2, 1945, are blind, paid real estate taxes, had a net

disaster loss, or paid state or local sales or excise tax on the purchase of a new motor vehicle.

If you paid state or local sales or excise tax on the purchase of a new motor vehicle after February 16, 2009, you cannot use this worksheet to

figure your standard deduction. You must use Schedule L (Form 1040A or 1040) and attach it to your return.

If you are filing Form 1040EZ, do not use this worksheet. Instead, see line 5 of Form 1040EZ.

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

•

Head of household — $8,350

2. Can you (or your spouse if filing jointly) be claimed as a dependent on someone else’s

return?

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

. . . . . . . . . . . . . . . . . . . . . . .

No. Enter $950

4. Enter the smaller of line 1 or line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5. If born before January 2, 1945, or blind, multiply the number on Form 1040, line 39a (or Form 1040A, line

23a**) by $1,100 ($1,400 if single or head of household). Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . . . .

6. Enter any net disaster loss from Form 4684, line 18** . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7. Enter the state and local real estate taxes you paid that would be deductible on Schedule A

(Form 1040), line 6, if you were itemizing your deductions. See the instructions for Schedule

A (Form 1040), line 6. Do not include foreign real estate taxes . . . . . . . . . . . . . . . . . . . . .

8. Enter $500 ($1,000 if married filing jointly) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9. Enter the smaller of line 7 or line 8** . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10. Add lines 4, 5, 6, and 9. This is your standard deduction for 2009. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.

*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 (or the amount you reported on Form 1040A, line 7).

**If the amount on line 6 or line 9 of this worksheet is more than zero, you must complete Schedule L (Form 1040A or 1040) and attach it to your

return. Also, if the amount on line 6 of this worksheet is more than zero, you cannot file Form 1040A; you must file Form 1040.

Publication 501 (2009)

Page 24

Publication 501 - Exemptions, Standard Deduction, And Filing Information - 2009 Page 24

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