Publication 525: Taxable and Nontaxable Income;

This is archived information that pertains only to the 2004 Tax Year. If you
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Table 2. 2003 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 65 or older 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	$4,750
Married filing joint return or Qualifying widow(er) with dependent child	9,500
Head of household	7,000

Table II. Standard Deduction Chart for People Age 65 or Older or 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: 65 or older” checkbox

“You: Blind” checkbox

“Your spouse, if claiming spouse's exemption: 65 or older” 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	$5,900
Single	2	7,050
Married filing joint return or Qualifying widow(er) with dependent child	1	10,450
Married filing joint return or Qualifying widow(er) with dependent child	2	11,400
Married filing joint return or Qualifying widow(er) with dependent child	3	12,350
Married filing joint return or Qualifying widow(er) with dependent child	4	13,300
Married filing separate return	1	5,700
Married filing separate return	2	6,650
Married filing separate return	3	7,600
Married filing separate return	4	8,550
Head of household	1	8,150
Head of household	2	9,300
Head of household	3	10,450
Head of household	4	11,600

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: 65 or older” checkbox

“You: Blind” checkbox

“Your spouse, if claiming spouse's exemption: 65 or older” 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 $750

“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 $4,750 Married filing jointly or Qualifying widow(er) with dependent child, enter $9,500 Head of household, enter $7,000

“7. Standard deduction.”

“7a. Enter the smaller of line 5 or line 6. If under 65 and not blind, stop here. This is your standard deduction. Otherwise, go to line 7b.” field

“7b. If 65 or older or blind, multiply $1,150 ($950 if married or qualifying widow(er) with dependent child) by the number in the box above.” field

y $1,150 ($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 2000.” field