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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