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Individual Income Tax Guide

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2016 Quick Reference Tables

Quick Reference Tables

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Table of Contents

Line 39a – Age 65 or Older or Blind

Line 39b – Spouse Itemizes or You Are Dual Status Alien

Line 40 – Itemized Deductions or Standard Deduction

Line 44 – Tax

Line 45 – Alternative Minimum Tax

Line 46 – Excess Advance Premium Tax Credit Repayment

Line 48 – Foreign Tax Credit

Line 49 – Credit for Child and Dependent Care Expenses

Line 50 – Education Credits

Line 51 – Retirement Savings Contributions Credit (Saver's Credit)

Line 52 – Child Tax Credit

Line 53 – Residential Energy Credits

Line 54 – Other Credits


Line 39a – Age 65 or Older or Blind: This line is for indicating if you or your spouse is age 65 or older or blind. If you were born before January 2, 1952, or were blind at the end of the year, check the appropriate box(es). If you were married and checked the box on Form 1040, line 6b, and your spouse was born before January 2, 1952, or was blind at the end of the year, also check the appropriate box(es) for your spouse. Be sure to enter the total number of boxes checked. Do not check any box(es) for your spouse if your filing status is head of household.

NOTE: Do not check the box “Spouse was born before January 2, 1952” if your spouse died during the year before reaching age 65. A person is considered to have reached age 65 on the day before the person’s 65th birthday.

Blindness: If you were not totally blind as of the end of the year, you must get a statement certified by your eye doctor (ophthalmologist or optometrist) that:

If your eye condition is not likely to improve beyond the conditions listed above, you can get a statement certified by your eye doctor (ophthalmologist or optometrist) to this effect instead. You must keep the statement for your records.

Line 39b – Spouse itemizes or you are dual status alien: If your filing status is married filing separately (box 3 is checked), and your spouse itemizes deductions on his or her return, check the box on line 39b. Also check that box if you were a dual-status alien. But if you were a dual-status alien and you file a joint return with your spouse who was a U.S. citizen or resident alien at the end of the year and you and your spouse agree to be taxed on your combined worldwide income, do not check the box.

Line 40 – Itemized Deductions or Standard Deduction: In most cases, your federal income tax will be less if you take the larger of your itemized deductions or standard deduction.

Itemized Deductions: To figure your itemized deductions, fill in Schedule A, Itemized Deductions.

Standard Deduction:  Most people can find their standard deduction by looking at the amounts listed under “All others” to the left of line 40.

Line 44 – Tax: Include in the total on line 44 all of the following taxes that apply.

Chapter 4 – Taxes and Credits