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Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse if filing jointly) as a dependent. Table 8. Keep for Your Records Check the correct number of boxes below. Then go to the worksheet. You: Born before January 2, 1958 Blind Your spouse: Born before January 2, 1958 Blind Total number of boxes you checked 1. Enter your earned income (defined below). If none, enter -0-. 1.

2. Additional amount. 2. $400 3. Add lines 1 and 2. 3.

4. Minimum standard deduction. 4. $1,150 5. Enter the larger of line 3 or line 4. 5.

6. Enter the amount shown below for your filing status. • Single or Married filing separately—$12,950 • Married filing jointly—$25,900 • Head of household—$19,400 6.

7. Standard deduction. a. Enter the smaller of line 5 or line 6. If born after January 1, 1958, and not blind, stop here. This is your standard deduction. Otherwise, go on to line 7b. 7a.

b. If born before January 2, 1958, or blind, multiply $1,750 ($1,400 if married) by the number in the box above. 7b.

c. Add lines 7a and 7b. This is your standard deduction for 2022. 7c.

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. How To Get Tax Help If you have questions about a tax issue; need help preparing your tax return; or want to down- load free publications, forms, or instructions, go to IRS.gov to find resources that can help you right away. Preparing and filing your tax return. After receiving all your wage and earnings state- ments (Forms W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment compensation statements (by mail or in a digital format) or other government payment statements (Form 1099-G); and interest, dividend, and retirement statements from banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return. Free options for tax preparation. Go to IRS.gov to see your options for preparing and filing your return online or in your local commun- ity, if you qualify, which include the following. • Free File. This program lets you prepare and file your federal individual income tax return for free using brand-name tax-prep- aration-and-filing software or Free File fillable forms. However, state tax prepara- tion may not be available through Free File. Go to IRS.gov/FreeFile to see if you qualify for free online federal tax prepara- tion, e-filing, and direct deposit or payment options. • VITA. The Volunteer Income Tax Assis- tance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-Eng- lish-speaking taxpayers who need help preparing their own tax returns. Go to IRS.gov/VITA, download the free IRS2Go app, or call 800-906-9887 for information on free tax return preparation. • TCE. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. Go to IRS.gov/TCE, download the free IRS2Go app, or call 888-227-7669 for information on free tax return preparation. • MilTax. Members of the U.S. Armed Forces and qualified veterans may use Mil- Tax, a free tax service offered by the De- partment of Defense through Military One- Source. For more information, go to MilitaryOneSource (MilitaryOneSource.mil/ MilTax). Also, the IRS offers Free Fillable Forms, which can be completed online and then filed electronically regardless of in- come. Using online tools to help prepare your re- turn. Go to IRS.gov/Tools for the following. • The Earned Income Tax Credit Assistant (IRS.gov/EITCAssistant) determines if you’re eligible for the earned income credit (EIC). • The Online EIN Application (IRS.gov/EIN) helps you get an employer identification number (EIN) at no cost. • The Tax Withholding Estimator (IRS.gov/ W4app) makes it easier for you to estimate the federal income tax you want your em- ployer to withhold from your paycheck. This is tax withholding. See how your with- holding affects your refund, take-home pay, or tax due. • The First-Time Homebuyer Credit Account Look-up (IRS.gov/HomeBuyer) tool pro- vides information on your repayments and account balance. • The Sales Tax Deduction Calculator (IRS.gov/SalesTax) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040). Page 26 Publication 501 (2022)