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Line 39a and the Standard Deduction Worksheet

Hi everyone -

As you know I deal with a lot of tax matters, but don't do returns. A question has come up and I would appreciate any insights you may have.

A client is doing the tax return for her 90 year-old unmarried aunt. She got to line 40 and did the standard deduction worksheet. On line

5 of the worksheet it says to multiply $1100 by the number of boxes on line 39a (over 65 or blind).

But then it says the number should be $1400 instead of $1100 if you are either head of household or single.

Is that a mistake? Why should single be treated the same as head of household for this purpose?

Thanks for any help.

-- Stu

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Reply to
Stuart Bronstein
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It's correct.

And one of the first things I learned about tax law is never ask Why.

Reply to
Arthur Kamlet

This goes back to the Tax Reform Act of 1986. All I can tell you is that the House and Senate versions of the amended bills both had an additional std deduction for blind and age of $600 for individuals. When the bill came out of conference committee, the conference report showed the $600 amount was still there except for singles and HoH, where it was $750. You would have to go back and try to find some explanation as to why the conference committee changed both the House and Senate versions of the bill. I would only be speculating.

Reply to
Alan

That is not a mistake. The amount varies according to marital status, not filing status per se.

Reply to
D. Stussy

It just seems odd to me to give the same, enhanced deduction for someone who is single as for a head of household. I guess that means marrieds get a slightly lower deduction per person.

Reply to
Stuart A. Bronstein

HoH can be filed for those who are married and, in certain situations, by those still married (the former "abandoned spouse" terminology.)

So I disagreee that the deduction goes with marriage status and not filing status.

Reply to
Arthur Kamlet

IRC 63(f) defines the additional standard deduction in terms of marital status:

"(f) Aged or blind additional amounts "(3) Higher amount for certain unmarried individuals "In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting "$750" for "$600". "

(Amounts from 1987 before inflation adjustment).

Reply to
D. Stussy

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