Publication 505 - Tax Withholding And Estimated Tax Page 33
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492002 Standard Deduction Tables
Caution: If you are married filing a separate return and your spouse
itemizes deductions, or if you are a dual-status alien, you cannot
take the standard deduction even if you were 65 or older or blind.
Table 1. Standard Deduction Chart for Most People*
Table 3. Standard Deduction Worksheet for
Dependents*
Your Standard
If Your Filing Status is:
Deduction is:
If you are 65 or older or blind, check the correct number of
Single
$4,700
boxes below. Then go to the worksheet.
You
65 or older
Blind
Married filing joint return or Qualifying
Your spouse, if claiming
widow(er) with dependent child
7,850
spouse’s exemption
65 or older
Blind
Married filing separate return
3,925
Total number of boxes you checked
Head of household
6,900
*DO NOT use this chart if you are 65 or older or blind, OR if someone can
1. Enter your earned income (defined
claim you (or your spouse if married filing jointly) as a dependent.
below) plus $250.
1.
$750
2. Minimum amount
2.
Table 2. Standard Deduction Chart for People Age
3. Compare the amounts on lines 1 and 2.
Enter the larger of the two amounts here
3.
65 or Older or Blind*
4. Enter on line 4 the amount shown
Check the correct number of boxes below. Then go to the chart.
below for your filing status.
You
65 or older
Blind
● Single, enter $4,700
● Married filing separate return, enter $3,925
4.
Your spouse, if claiming
● Married filing jointly or Qualifying widow(er)
spouse’s exemption
65 or older
Blind
with dependent child, enter $7,850
● Head of household, enter $6,900
Total number of boxes you checked
5. Standard deduction.
And the Number
a.
Compare the amounts on lines 3 and
5a.
If Your
in the Box
Your Standard
4. Enter the smaller of the two
Filing Status is:
Above is:
Deduction is:
amounts here. If under 65 and not
blind, stop here. This is your standard
Single
1
$5,850
deduction. Otherwise, go on to line 5b.
2
7,000
b.
If 65 or older or blind, multiply $1,150
5b.
Married filing joint
1
8,750
($900 if married or qualifying widow(er)
return or Qualifying
2
9,650
with dependent child) by the number
widow(er) with
3
10,550
in the box above. Enter the result
dependent child
4
11,450
c.
Add lines 5a and 5b. This is your
5c.
Married filing
1
4,825
standard deduction for 2002.
separate return
2
5,725
Earned income includes wages, salaries, tips, professional fees,
3
6,625
and other compensation received for personal services you
4
7,525
performed. It also includes any amount received as a scholarship
Head of household
1
8,050
that you must include in your income.
2
9,200
*If someone can claim you (or your spouse if married filing jointly) as a
*Use this worksheet ONLY if someone can claim you (or your spouse if
dependent, use Table 3, instead.
married filing jointly) as a dependent.
Chapter 2 Estimated Tax for 2002
Page 33
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