Instructions For Form 1040 - U.s. Individual Income Tax Return - 2017 Page 39

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2017 Form 1040—Lines 39b Through 42
Line 39b
Itemized Deductions
Exception
3—Box
on
line
39b
checked. If you checked the box on
To figure your itemized deductions, fill
If your filing status is married filing sep-
line 39b, your standard deduction is
in Schedule A.
arately (box 3 is checked), and your
zero, even if you were born before Janu-
spouse itemizes deductions on his or her
ary 2, 1953, or were blind.
Standard Deduction
return, check the box on line 39b. Also
Exception 4—Increased standard de-
check that box if you were a dual-status
Most people can find their standard de-
duction for net qualified disaster loss.
alien. But if you were a dual-status alien
duction by looking at the amounts listed
If you had a net qualified disaster loss
and you file a joint return with your
under “All others” to the left of line 40.
and you elect to increase your standard
spouse who was a U.S. citizen or resi-
Exception 1—Dependent. If you, or
deduction by the amount of your net
dent alien at the end of 2017 and you
your spouse if filing jointly, can be
qualified disaster loss, use Schedule A
and your spouse agree to be taxed on
claimed as a dependent on someone
to figure your standard deduction. See
your combined worldwide income, don’t
else's 2017 return, use the Standard De-
the instructions for Form 4684 and
check the box.
duction Worksheet for Dependents to
Schedule A, line 28 for more informa-
figure your standard deduction.
tion.
Line 40
Exception
2—Box
on
line
39a
Line 42
Itemized Deductions or
checked. If you checked any box on
line 39a, figure your standard deduction
Standard Deduction
Exemptions
using the Standard Deduction Chart for
In most cases, your federal income tax
People Who Were Born Before January
If the amount on line 38 is over
will be less if you take the larger of your
2, 1953, or Were Blind.
$156,900, use the Deduction for Exemp-
itemized deductions or standard deduc-
tions Worksheet to figure your deduc-
tion.
tion for exemptions.
Standard Deduction Worksheet for Dependents—Line 40
Keep for Your Records
Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent.
1.
Is your earned income* more than $700?
Yes. Add $350 to your earned income. Enter the total
. . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
No. Enter $1,050
2.
Enter the amount shown below for your filing status.
Single or married filing separately—$6,350
Married filing jointly—$12,700
. . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
Head of household—$9,350
3.
Standard deduction.
a. Enter the smaller of line 1 or line 2. If born after January 1, 1953, and not blind, stop here and
enter this amount on Form 1040, line 40. Otherwise, go to line 3b . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a.
b. If born before January 2, 1953, or blind, multiply the number on Form 1040, line 39a, by $1,250
($1,550 if single or head of household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b.
c. Add lines 3a and 3b. Enter the total here and on Form 1040, line 40 . . . . . . . . . . . . . . . . . . . . . . . . . 3c.
* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It
also includes any taxable scholarship or fellowship grant. 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.
-39-
Need more information or forms? Visit IRS.gov.

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