Form 40s - Oregon Individual Income Tax Return

Form 40s - Oregon Individual Income Tax Return - 2000 Page 2

Your standard deduction

for line 13, Form 40S

Generally, your standard deduction is based on your filing status as

follows:

Single ................................................................. $1,800

Married filing jointly .......................................... 3,000

Married filing separately ................................... 1,500

Head of household ........................................... 2,640

Qualifying widow(er) ........................................ 3,000

If you can be claimed as a dependent on another person’s

return, your standard deduction is limited to the greater of:

1. Your earned income plus $250, but no more than the maxi-

mum allowed for your filing status, as shown above, or

2. $700.

This limit applies even if the other person can, but does not,

claim you as a dependent on his or her return.

Age 65 or older, or blind:

Each taxpayer and each spouse who is age 65 or older is allowed an

additional deduction amount. Each taxpayer and each spouse who is

blind is also allowed an additional deduction amount. The additional

amount is based on your filing status:

Single or Head of household—$1,200

All others—$1,000

Example. Alberto and Anna are filing a joint return. Alberto is 70

years old and blind. Anna is 68. Their standard deduction is figured

as follows:

Married filing jointly .......................................... $3,000

Plus amount due to Alberto’s age .................... 1,000

Plus amount due to Anna’s age ........................ 1,000

Plus amount due to Alberto’s blindness .......... 1,000

Total standard deduction .................................. $6,000

Fill in your total standard deduction on Form 40S, line 13.

Make check or money order payable to Oregon Department of Revenue.

Write your Social Security number and “2000 Form 40S” on your payment.

Mail tax-to-pay returns to:

Mail refund and no tax due returns to:

Oregon Department of Revenue

PO Box 14555

PO Box 14700

Salem OR 97309-0940

Salem OR 97309-0930

Form 40s - Oregon Individual Income Tax Return - 2000 Page 2