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Schedule D—Tax Computation


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Standard Deduction (Group I only)


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If you do not itemize your deductions, you can take the 2009 standard deduction listed below for your filing status.
Filing
Status
Standard
Deduction
Married filing jointly or
Qualifying widow(er)
$11,400*
Head of household$ 8,350*
Single or Married filing separately$ 5,700*
*To these amounts, add the additional amount shown next.
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Additional amount for the elderly or the blind.

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An additional standard deduction amount of $1,100 is allowed for a married individual (whether filing jointly or separately) or a qualifying widow(er) who is age 65 or older or blind in 2009 ($2,200 if the individual is both age 65 or older and blind, $4,400 if both spouses are age 65 or older and blind). An additional standard deduction amount of $1,400 is allowed for an unmarried individual (single or head of household) who is age 65 or older or blind ($2,800 if the individual is both age 65 or older and blind). taxmap/instr2/i1040c-012.htm#TXMP32eb62e4
Note..
If you were born before January 2, 1945, you are considered to be age 65 or older in 2009.

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Additional amounts for certain taxes and net disaster loss.

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You can increase your standard deduction by:
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Real estate taxes.
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Your standard deduction is increased by the state and local real estate taxes you paid, up to $500 ($1,000 if married filing jointly). The real estate taxes must be taxes that would have been deductible on Schedule A (Form 1040) if you had itemized your deductions. Taxes deductible in arriving at adjusted gross income (such as taxes on business real estate) and taxes on foreign real estate cannot be used to increase your standard deduction.
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Sales and excise taxes on motor vehicles.
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Your standard deduction is increased by state or local sales and excise taxes paid on the purchase of new cars, light trucks, motor homes, and motorcycles after February 16, 2009. Your modified adjusted gross income (AGI) must be less than $135,000 ($260,000 if married filing jointly) to qualify. Your modified AGI is the amount shown on Form 1040-C, line 17, plus any foreign earned income or housing exclusion and any income you excluded as a bona fide resident of American Samoa. Furthermore, you can only deduct the taxes on the portion of the purchase price that does not exceed $49,500.
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Net disaster loss.
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Your standard deduction is increased by your net disaster loss. Your net disaster loss is your personal casualty losses from a federally declared disaster minus any personal casualty gains. This amount is shown on the 2008 Form 4684, line 18a. For 2009, the loss must exceed $500 to be allowed (not $100 as shown on the 2008 Form 4684, line 11).
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Limited standard deduction for dependents.

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If you can be claimed as a dependent on another person's 2009 return, your standard deduction is the greater of:
To this amount add any additional amounts as explained earlier.
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Lines 4 and 12


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If your adjusted gross income is more than $125,100, or you are claiming an additional amount for housing a Midwestern displaced individual, use the worksheet on page 9 to figure the exemption amount. Otherwise, multiply $3,650 by the number of exemptions to which you are entitled.
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Taxpayers housing Midwestern displaced individuals.

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You may be able to claim an additional exemption amount of $500 per person (up to $2,000) if you provided housing to a person who was displaced from his or her main home because of the storms, tornadoes, or flooding in a Midwestern disaster area and all of the following apply.
For details, see Form 8914.
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Lines 6 and 14


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Include in the total on line 6 or line 14, whichever applies, any tax from Form 4972, Tax on Lump-Sum Distributions, and Form 8814, Parents' Election To Report Child's Interest and Dividends.
Also include any recapture of an education credit. You may owe this tax if you claimed an education credit in an earlier year, and either tax-free educational assistance or a refund of qualified expenses was received in 2009 for the student. See Form 8863 for more details.
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Lines 7 and 15


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Enter on line 7 or 15, whichever applies, any tax from Form 6251, Alternative Minimum Tax—Individuals.