Instructions For Form 1040 - Draft Worksheet(S) And Tables - 2008 Page 10

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Standard Deduction Worksheet —Line 40
Keep for Your Records
Use this worksheet if: (a) someone can claim you, or your spouse if filing jointly, as a dependent; (b) you or your spouse
were born before January 2, 1944, or were blind; or (c) you paid real estate taxes.
1.
Enter the amount shown below for your filing status.
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Single or married filing separately —$5,450
Married filing jointly or Qualifying widow(er) — $10,900
. . . . . . . . . . . . . . . . . . . . .
1.
Head of household — $8,000
2.
Can you be claimed as a dependent?
No. Enter the amount from line 1 on line 4. Skip line 3.
Yes. Go to line 3.
3.
Is your earned income* more than $600?
Yes. Add $300 to your earned income. Enter the total
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. . . . . . . . . . . . . . . . . . . . .
3.
No. Enter $900
4.
Enter the smaller of line 1 or line 3. If born after January 1, 1944, and not blind, enter this amount
on line 6. Otherwise, go to line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5.
If born before January 2, 1944, or blind, multiply the number on Form 1040, line 39a, by $1,050
($1,350 if single or head of household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6.
Add lines 4 and 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7.
Did you pay real estate taxes in 2008?
No.
Enter the amount from line 6 on Form 1040, line 40.
STOP
Yes. Enter the state and local real estate taxes you paid that would be deductible on Schedule
A, line 6, if you were itemizing your deductions. See the instructions for Schedule A, line
6. Do not include foreign real estate taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8.
Enter $500 ($1,000 if married filing jointly) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
9.
Enter the smaller of line 7 or line 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
10.
Add line 6 and line 9. Enter the total here and on Form 1040, line 40 . . . . . . . . . . . . . . . . . . . . . 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.
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