Form 1040 Instructions - 2015 Page 39
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105 2015 Form 1040—Lines 40 and 42
Standard Deduction Chart for People
Line 42
Exception 1 – dependent. If you, or
Who Were Born Before January 2,
your spouse if filing jointly, can be
1951, or Were Blind.
Exemptions
claimed as a dependent on someone
else's 2015 return, use the Standard De-
Exception 3 – box on line 39b
If the amount on line 38 is over
duction Worksheet for Dependents to
checked. If you checked the box on
$154,950, use the Deduction for Exemp-
figure your standard deduction.
line 39b, your standard deduction is
tions Worksheet to figure your deduc-
zero, even if you were born before Janu-
Exception 2 – box on line 39a checked.
tion for exemptions.
ary 2, 1951, or were blind.
If you checked any box on line 39a, fig-
ure your standard deduction using the
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—$6,300
. . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
Married filing jointly—$12,600
Head of household—$9,250
3.
Standard deduction.
a. Enter the smaller of line 1 or line 2. If born after January 1, 1951, 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, 1951, 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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