Table 2. 2004 Standard Deduction Tables. Summary: These tables are used to determine the deduction the taxpayer can claim. There are separate tables for people born
before January 2,
1940, who or blind, dependents, and most all other people.Table I. Standard Deduction Chart for Most People. Footnote: DO NOT use this chart if you were born before January 2, 1940 or blind, OR if someone else can claim an exemption
for you (or your
spouse if married filing jointly). Use Table II or III instead.
Table II. Standard Deduction Chart for People Who Were Born Before January 2, 1940 or Were Blind. Footnote: If someone else can claim an exemption for you (or your spouse if married filing jointly), use Table III, instead.
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Check the correct number of boxes below. Then go to the chart.
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“You: Born before January 2, 1940” checkbox
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“You: Blind” checkbox
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“Your spouse, if claiming spouse's exemption: Born before January 2, 1940r” checkbox
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“Your spouse, if claiming spouse's exemption: Blind” checkbox
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“Total number of boxes you checked” field
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Table III. Standard Deduction Worksheet for Dependents. Footnote: Use this worksheet ONLY if someone else can claim an exemption for you (or your spouse if married filing jointly).
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If you were 65 or older or blind, check the correct number of boxes below. Then go to the worksheet.
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“You: Born before January 2, 1940” checkbox
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“You: Blind” checkbox
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“Your spouse, if claiming spouse's exemption: Born before January 2, 1940” checkbox
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“Your spouse, if claiming spouse's exemption: Blind” checkbox
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“Total number of boxes you checked” field
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“1. Enter your earned income (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.). If none,
enter 0.”
field
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2. Additional amount $250
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“3. Add lines 1 and 2” field
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4. Minimum standard deduction $800
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“5. Enter the larger of line 3 or line 4.” field
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“6. Enter the amount shown below for your filing status.” field
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Single or married filing separately, enter $4,850
Married filing jointly or Qualifying widow(er) with dependent child, enter $9,700
Head of household, enter $7,150
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“7. Standard deduction.”
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“7a. Enter the smaller of line 5 or line 6. If born after January 1, 1940, and not blind, stop here. This is your standard
deduction.
Otherwise, go to line 7b.” field
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“7b. If born before January 2, 1940, or blind, multiply $1,200 ($950 if married or qualifying widow(er) with dependent child)
by the number in
the box above.” field
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“7c. Add lines 7a and 7b. This is your standard deduction for 2004.” field
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