Table 4. 2002 Standard Deduction Tables. Summary: These tables are used to determine the deduction the taxpayer can claim. There are separate tables for people age
65 or older 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, 1938, or you are 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, 1938, 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, 1938” checkbox
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“You: Blind” checkbox
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“Your spouse, if claiming spouse's exemption: Born before January 2, 1938” 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 born before January 2, 1938 or were blind, check the correct number of boxes below. Then go to the worksheet.
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“You: Born before January 2, 1938” checkbox
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“You: Blind” checkbox
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“Your spouse, if claiming spouse's exemption: Born before January 2, 1938” 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 $750
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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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Married filing separate return, enter $3,925
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Married filing jointly or Qualifying widow(er) with dependent child, enter $7,850
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Head of household, enter $6,900
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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, 1938 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, 1938, or blind, multiply $1,150 ($900 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 2002.” field
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