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Individual Income Tax Guide
Table of Contents
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-
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.
Chapter 4 – Taxes and Credits