Fact Sheet:
Standard Deductions (2000)
FEDERAL:
Filing Status
(non-dependents):
Single: $4,400.00
Married filing separate: $3,675.00
Married filing jointly: $7,350.00
Qualifying widow(er): $7,350.00
Head of Household: $6,450.00
Exemptions (non-dependents
only):
Basic Standard Deduction for
Dependents:
The greater of (a) $700.00 or (b) earned income plus $250.00, not to exceed the regular standard deduction for the dependent’s filing status.
CALIFORNIA:
Filing Status (non-dependents):
Single: $2,811.00
Married filing separate: $2,811.00
Married filing jointly: $5,622.00
Qualifying widow(er): $5,622.00
Head of Household: $5,622.00
Exemptions (non-dependents only):
Personal Exemption: $75.00
Dependency Exemption: $235.00
California Standard Deduction Worksheet for
Dependents:
(from instructions: p. 9 and 14)
1. Total wages, salaries,
tips from W-2s (box 1)
(Form 1040EZ line 1; 1040A,
or 1040, line 7):
2. Add $250.00 $250.00
3. Total of 1 and 2, above:
4. Minimum standard
deduction: $700.00
5. Larger or 3 or 4:
6. Standard deduction for
filing status (above;
either $2811.00 or
$5,622.00):
7. Smaller of 5 or 6. Enter on Form 540A, line 15,
or Form 540, line 18):
No personal exemption is permitted for California dependent
filers.