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Standard Deduction Worksheet—Line 40a Keep for Your Records Form 1040—Line 40a line 40b and attach Schedule L to your re- blind, paid real estate taxes or sales or ex- turn. cise taxes on the purchase of a vehicle, or had a net disaster loss. If you checked the box on line 39b, your standard deduction is zero, even if you were born CAUTION ! before January 2, 1945, were Do not complete this worksheet if you checked the box on line 39b; your standard deduction is zero. Also, do not CAUTION ! complete this worksheet if you must use Schedule L to figure your standard deduction (see Exception on page 35). 1. Enter the amount shown below for your filing status. • Single or married filing separately—$5,700 • Married filing jointly or Qualifying widow(er)—$11,400 } . . . . . . . . . . . . . . . 1. • Head of household—$8,350 2. Can you (or your spouse if filing jointly) be claimed as a dependent on someone else’s return? No. Enter the amount from line 1 on line 4, skip line 3, and go to line 5. Yes. Go to line 3. 3. Is your earned income* more than $650? Yes. Add $300 to your earned income. Enter the total } . . . . . . . . . . . . . . . . 3. No. Enter $950 4. Enter the smaller of line 1 or line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. If born before January 2, 1945, or blind, multiply the number on Form 1040, line 39a, by $1,100 ($1,400 if single or head of household). Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Add lines 4 and 5. Enter the total here and on Form 1040, line 40a . . . . . . . . . . . . . . . . . . . . . . . . . . 6. *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any amount received as a scholarship that you must include in your income. 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. Need more information or forms? See page 96. - 36 -