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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2018 Form 1040—Line 8
Standard Deduction Worksheet for Dependents—Line 8
Keep for Your Records
Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent.
1. Check if:
You were born before January 2, 1954
You are blind
Spouse was born before January 2, 1954
Spouse is blind
Total number of boxes
checked ..................
1.
2. Is your earned income* more than $700?
Yes. Add $350 to your earned income. Enter the total
.......................... 2.
No. Enter $1,050
3. Enter the amount shown below for your filing status.
•
Single or married filing separately—$12,000
•
Married filing jointly—$24,000
•
Head of household—$18,000
.......................... 3.
4. Standard deduction.
a. Enter the smaller of line 2 or line 3. If born after January 1, 1954, and not blind, stop here and enter this
amount on Form 1040, line 8. Otherwise, go to line 4b .......................................... 4a.
b. If born before January 2, 1954, or blind, multiply the number on line 1 by $1,300 ($1,600 if single or head of
household) ........................................................................... 4b.
c. Add lines 4a and 4b. Enter the total here and on Form 1040, line 8 .................................
4c.
* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any
taxable scholarship or fellowship grant. Generally, your earned income is the total of the amount(s) you reported on Form 1040, line 1, and Schedule 1, lines
12 and 18, minus the amount, if any, on Schedule 1, line 27.
Standard Deduction Chart for People Who Were Born Before January 2, 1954, or Were Blind
Don’t use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the worksheet above.
You were born before January 2, 1954
You are blind
Spouse was born before January 2, 1954
Spouse is blind
Enter the total number of boxes checked ...................................
▶
IF your filing
status is . . .
AND the number in
the box above is . . .
THEN your standard
deduction is . . .
Single
1
2
$13,600
15,200
Married filing jointly
1
2
3
4
$25,300
26,600
27,900
29,200
Qualifying widow(er)
1
2
$25,300
26,600
Married filing separately
1
2
3
4
$13,300
14,600
15,900
17,200
Head of household
1
2
$19,600
21,200
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Need more information or forms? Visit IRS.gov.
