Decide what is the standard deduction for an individual.
|
|
|
|
|
|
|
|
|
|
Is the individual claimed as a dependent on someone else's tax return?
| YES
|
Does the dependent have any earned income?
| YES
|
SD = > of
a. $1,000 OR
b. earned income + $350
BUT b. cannot be > Table 3.1 basic SD
Age 65 or older or blind?
| YES
|
Calculate SD as determined in box to the left PLUS
Additional SD for age (65 or older) and/or blindness
|
| |
NO
|
|
NO
|
|
NO
|
|
|
|
|
Is TP age 65 or older and/or blind?
|
|
SD = $1,000
PLUS additional SD for age (65 and older) and/or blindness (See Table 3.2 on pg. 3-10
|
|
SD as calculated above
|
| |
| |
NO
|
YES
|
|
|
|
|
|
|
|
SD is determined based on filing status. See Table 3.1 on pg. 3-9
|
|
SD is determined based on filing status. See Table 3.1 on pg. 3-9 AND
Table 3.2 on pg. 3-10.
Add basic SD and additional SD (age and/or blindness) together
|
| |
| |
| |
|
|
|
|
|
|
|
|
|
|
| |
| |
| |
| |
|
|
|
|
|
|
|
|
|
|
| |
| |
| |
| |
|
|
|
|
|
|
|
|
|
|
| |
| |
| |
| |
|
|
|
|
|
|
|
|
|
|
| |
| |
| |
| |
|
|
|
|
|
|
|
|
|