Tax Help Archives  
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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.

If Your Filing Status is: Your Standard Deduction is:
Single or married filing separately $4,850
Married filing joint return or Qualifying widow(er) with dependent child 9,700
Head of household 7,150

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.

Check the correct number of boxes below. Then go to the chart.
You: Born before January 2, 1940” checkbox
You: Blind” checkbox
Your spouse, if claiming spouse's exemption: Born before January 2, 1940r” checkbox
Your spouse, if claiming spouse's exemption: Blind” checkbox
Total number of boxes you checked” field
If Your Filing Status is: And the Number in the Box Above is: Your Standard Deduction is:
Single 1 $6,050
Single 2 7,250
Married filing joint return or Qualifying widow(er) with dependent child 1 10,650
Married filing joint return or Qualifying widow(er) with dependent child 2 11,600
Married filing joint return or Qualifying widow(er) with dependent child 3 12,550
Married filing joint return or Qualifying widow(er) with dependent child 4 13,500
Married filing separate return 1 5,800
Married filing separate return 2 6,750
Married filing separate return 3 7,700
Married filing separate return 4 8,650
Head of household 1 8,350
Head of household 2 9,550

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).

If you were 65 or older or blind, check the correct number of boxes below. Then go to the worksheet.
You: Born before January 2, 1940” checkbox
You: Blind” checkbox
Your spouse, if claiming spouse's exemption: Born before January 2, 1940” checkbox
Your spouse, if claiming spouse's exemption: Blind” checkbox
Total number of boxes you checked” field
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
2. Additional amount $250
3. Add lines 1 and 2” field
4. Minimum standard deduction $800
5. Enter the larger of line 3 or line 4.” field
6. Enter the amount shown below for your filing status.” field
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
    7. Standard deduction.
    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
    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
    7c. Add lines 7a and 7b. This is your standard deduction for 2004.” field