Decide what is the standard deduction for an individual.
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Is the individual claimed as a dependent on someone else's tax return?
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YES
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Does the dependent have any earned income?
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YES
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SD = > of
a. $1,000 OR
b. earned income + $350
BUT b. cannot be > Table 3.1 basic SD
Age 65 or older or blind?
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YES
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Calculate SD as determined in box to the left PLUS
Additional SD for age (65 or older) and/or blindness
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NO
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NO
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NO
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Is TP age 65 or older and/or blind?
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SD = $1,000
PLUS additional SD for age (65 and older) and/or blindness (See Table 3.2 on pg. 3-10
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SD as calculated above
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NO
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YES
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SD is determined based on filing status. See Table 3.1 on pg. 3-9
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SD is determined based on filing status. See Table 3.1 on pg. 3-9 AND
Table 3.2 on pg. 3-10.
Add basic SD and additional SD (age and/or blindness) together
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AC25 Standard Deduction
