The "zero bracket amount," in use for the last few years, has become a footnote to tax history, and we're back once again to the old familiar "standard deduction." As a result of increases in its value, coupled with new restrictions -- in a couple of cases even elimination -- on some of the old itemized deductions, many more taxpayers will find it advantageous to use the standard deduction instead of itemizing.

The Standard Deduction

The 1987 standard deduction is $2,540 for a single taxpayer or head of a household. If you file a joint return or as a qualifying widow(er), you may claim $3,760. Married people who file separately get a standard deduction of $1,880.

But if you're 65 or older or legally blind, on your 1987 tax return you get to take the higher standard deduction that is currently scheduled for 1988 for all taxpayers. In addition, if you meet either of these criteria, you may add to your standard deduction $600 per taxpayer if you're filing a joint return; $600 if you're a qualifying widow(er) or married filing separately; or $750 if you're single or the head of a household.

If you meet both tests -- that is, you are at least 65 and are also legally blind -- you can claim two additions to the standard deduction. The accompanying table, "Standard Deductions," lists the appropriate total standard deduction for each category of taxpayer.

This extra deduction is intended to compensate for the elimination of the additional personal exemption for those who met either of these conditions. It applies only to the standard deduction, though. If you itemize, you lose it, and in effect get no special tax break for age or blindness.

With the elimination of the zero bracket amount, the tax tables no longer include it and you must enter the standard deduction yourself, then subtract that amount from your adjusted gross income. (This is true on all three tax forms: Line 4 of 1040EZ, line 14d or line 33b of the basic Form 1040.)

Despite the changes this year, some taxpayers will find it advantageous to itemize deductions. One of the new rules that may influence your decision is that beginning this year, you may only claim a deduction for charitable contributions on Schedule A; if you don't itemize, you don't get the deduction.

Which is the better way for you? Well, the only true test is to go through your deductions as if you were itemizing, then add them up. If the total amount you can claim on Schedule A is the same or less than the standard deduction for which you qualify, then go with the standard. But if the total is greater, then you'll come out ahead by itemizing.

Itemized Deductions

As mentioned above, several deductions that were allowed in prior years were eliminated by the Tax Reform Act of 1986; others remain, but in restricted form. If you are itemizing, what follows is a detailed explanation of the rules for the 1987 tax return in what have now become eight different areas. Medical Expenses

The definitions of the various medical expenses that may be deducted on Schedule A haven't changed. The major difference from 1986 is that qualifying expenses this year may only be deducted to the extent that the total exceeds 7.5 percent of your adjusted gross income -- up from last year's floor of 5 percent.

You may include in medical expenses all payments you made in 1987 to physicians, dentists, osteopaths, chiropractors, psychologists, registered and practical nurses, Christian Science practitioners and acupuncturists; to pharmacies for prescription drugs and insulin; and to medical facilities, such as hospitals, clinics, free-standing emergency centers, laboratories and ambulance services. But payments to a holistic healing center and the cost of over-the-counter medications (other than insulin) are not deductible.

The cost of a legal abortion or sterilization is a qualifying expense, but illegal drugs or any procedure that is against the law in your state or under federal regulations may not be included. Organ donors may deduct all related surgical, hospital and transportation expenses.

Include the cost of prosthetics, such as false teeth, hearing aids and batteries, glasses and contact lenses, orthopedic shoes, crutches, canes and similar aids; purchase or rental of special equipment for the handicapped; the cost of acquiring and maintaining a guide dog for the vision- or hearing-impaired; and medical insurance premiums, including replacement insurance for contact lenses.

The monthly premium for supplementary (Part B) Medicare is a qualifying medical expense, at $17.90 for each month in 1987 you were enrolled. (The monthly premium may have been higher if you first enrolled when you were older than 65.) If you are not eligible for Social Security benefits and voluntarily enrolled for Part A Medicare, those premiums are also deductible as an insurance expense.

You may include the cost of necessary transportation to obtain medical care -- bus, taxi, train or plane fare, or 9 cents a mile (plus tolls and parking fees) if you use your own car. Expenses of a parent traveling with a child or of a nurse accompanying a patient may also be claimed. You may deduct the actual cost up to $50 a day for lodging (but not food) while away from home at least overnight to obtain medical treatment.

Expenses (including meals and lodging) at a center for treatment of alcoholism or drug addiction are deductible. But you may not include the cost of travel for morale or for general health reasons, a weight-loss or stop-smoking program or health club dues in the absence of a specifically diagnosed disease or illness, even if suggested by your physician.

In addition to your own medical expenses, count those expenses you paid on behalf of any person claimed as a dependent on your tax return, including a dependent you claim under a multiple support agreement. You may also include expenses you paid for a person you would have been permitted to claim as a dependent except that he or she had taxable income of $1,900 or more or is filing a joint return.

Either divorced parent -- or both -- may claim medical expenses each paid for a child, regardless of which parent has custody or gets the dependent exemption.

If you charged medical expenses on a bank credit card, claim the deduction in the year of the charge rather than in the year the account is paid. But if the care-provider delayed billing or deferred the due date of payment, the deduction belongs in the tax year of the payment.

Taxes The only change for 1987 is the elimination of a deduction for sales tax; other rules governing the Schedule A deduction for taxes paid during the year remain the same. You may claim:

State and local income taxes actually paid or withheld from wages in 1987 -- whether more or less than your final tax bill for the year. If you itemized deductions in 1986, then in 1987 received a refund of a part of your 1986 tax, don't offset that refund against your 1987 payments. Instead, report the refund as income and claim the full amount paid this year.

If you delayed your final quarterly estimated state tax payment until Jan. 15, 1988, don't include that payment as a part of your 1987 return. But if you followed that practice last year, the state tax deduction for 1987 should include the estimated payment you made on Jan. 15, 1987 -- even though it was for 1986 tax. Personal property taxes paid in 1987, regardless of the year to which the tax applied. Real estate taxes paid in 1987 on your home or other nonbusiness property. (Taxes paid on property you own for rental to others goes on Schedule E.) If the institution that holds your mortgage pays the real estate tax, deduct only the amount paid on your behalf in 1987 (as shown on the annual statement), not the monthly tax payment you made into the escrow account.

If you paid a tax late and were assessed a penalty and interest, don't add those amounts to your tax payment. You may not deduct the penalty amount; any interest charged may be included in the next section of Schedule A under "Interest You Paid."

You may not claim excise taxes on liquor, cigarettes, gasoline, utility bills or transportation; hunting or fishing licenses; car tags or driver licenses; traffic fines or penalties for underpayment of federal or state income tax. But do include in this section any foreign tax credit on Form 1116.

State transfer taxes on the sale of securities are not deductible in this section, but may be included under "miscellaneous deductions" as an expense of producing income (subject to the two percent floor).

Interest As a result of the 1986 tax law, there are now several categories of interest expense, each handled differently. Interest expense associated with a business continues to be deductible in full on Schedule C, or on Schedule F for a farm business. Two kinds of nonbusiness interest (passive or tax shelter interest and real estate interest) were mentioned earlier, in the Income section, but bear review here. A new form is needed for these two; other work sheets are provided in the IRS instruction booklet.

Tax shelter interest. Interest expense associated with limited partnerships and other tax shelter investments entered into on or after Oct. 23, 1986, come under the new rules that restrict losses and tax credits to total passive income. The deduction for losses associated with shelter investments owned before that date is phased out over four years, with 65 percent of previously qualifying losses allowed for 1987.

The amount of expense allowable is calculated on new IRS Form 8582 -- a formidable report that comes with six pages of instructions and two work sheets. Rental real estate. Interest expense associated with rental real estate when you actively participate in management continues to be shown on Schedule E. But if your investment took place after Oct. 22, 1986, net losses on actively managed real estate also are subject to the Tax Reform Act of 1986 rules.

Unlike with tax shelters, if your adjusted gross income is under $100,000, then up to $25,000 of qualifying real estate losses may be deducted from other income such as wages, pensions, etc. The deduction starts to phase out above the $100,000 adjusted gross income level, and is gone at $150,000. You use another section of the same Form 8582 to determine how much of your net loss from real estate investments is deductible. Investment interest. Other investment interest is only deductible to the extent of investment income. Like many of the new rules, however, the previously permitted deduction of up to $10,000 of excess investment interest expense is being phased out gradually; 65 percent of the interest that would have been deductible under the old rules will be permitted as a deduction against other income on the 1987 tax return. If your investment interest expense exceeds investment income (from dividends and interest), use new Form 4952 to determine the allowable deduction. Mortgage interest. If you took out a home mortgage after Aug. 16, 1986, (or borrowed additional funds after that date on an existing mortgage), the mortgage interest may not be deductible in full. If you fit this description, you will have to go to new Form 8598 if at any time in 1987 the principal balance of all mortgages on your home exceeded the original purchase price plus the cost of all capital improvements since purchase.

This is not actually the rule for determining deductibility; the interest may still be deductible, if the excess principal of the loan was used to pay qualified medical or educational expenses. But if you use that criterion, you must complete Form 8598 to show your calculations -- and that form must be attached to your tax return even if it turns out that the mortgage interest qualifies in full for the Schedule A deduction.

The holder of your mortgage should send you a statement showing the amount of interest you paid on your mortgage in 1987. The lender is not obligated to tell you -- and in fact has no way of determining -- what part of that interest may be deductible for any particular taxpayer. (If your lender was an individual, report the interest expense on line 9b of Schedule A and show the lender's name and address.)

If you're a long-time homeowner, you don't have to worry about the new rules or Form 8598 -- unless you refinanced or took a home equity loan after the cut-off date. Interest on the principal amount outstanding on Aug. 16, 1986, (if it didn't exceed the fair market value of the residence on that date) will continue to be deductible in full.

See IRS Publication 932 for an expanded discussion of mortgage interest. Don't get too attached to these 1987 rules, though. Beginning with the 1988 tax year, they have again been revised. To avoid adding to the existing confusion, the new changes are not described here; the rules just explained are those that apply to your tax return for 1987.

The amount of any "points" paid by you in connection with the purchase of a home normally is considered interest if the payment of points and the amount involved were standard practice in your community. Points are reported as a separate item this year, on line 10 of Schedule A.

If you didn't pay the points in cash, and the amount was subtracted instead from the loan proceeds, the deduction is not allowed in full in the year of purchase but must be apportioned over the term of the mortgage.

Amortization is also required for any points paid in connection with refinancing of your mortgage or borrowing additional funds on an equity loan or second mortgage. Immediate write-off of points as interest is only permitted when paid in cash on an initial mortgage, with the proceeds used for the purchase of your home.

If you sold your residence, any points you paid to induce a lender to provide financing to the buyer are not interest, but may be included as a selling expense to reduce your gain. Personal interest. The itemized deduction for personal or consumer interest starts to phase out this year. Consumer interest includes things such as the interest on a car or personal loan, a bank card or a department store credit card. The deduction on your 1987 return for such personal interest is limited to 65 percent of the total. Enter the appropriate numbers on lines 12a and 12b of Schedule A.

Sixty-five percent of the interest on a life insurance loan is deductible if paid in cash, but may not be claimed at all if the interest charge is added to the principal amount of the loan. As in previous years, interest on money borrowed to buy tax-exempt bonds or a single-premium life insurance policy is not an authorized deduction.

Contributions Except for elimination of the deduction for nonitemizers, the rules governing charitable contributions have suffered only minor changes from previous years. The major difference is that if you contribute assets that have appreciated in value, the amount of appreciation must be included as a preference item if you are subject to the alternative minimum tax.

The IRS instruction booklet that accompanied your tax forms provides a comprehensive list of the types of religious, charitable and educational institutions that quality for tax-deductible contributions.

Cash is the most common form of donation. In addition to routine contributions to any qualifying organizations, cash includes any excess over market value paid for cookies or candy, dinners, theater admissions, etc., and amounts added to utility bills to help provide emergency energy assistance for low-income, elderly or handicapped persons.

You also may deduct the fair market value of donated property, if the property is used by a qualifying organization in connection with its tax-exempt functions. But if the total value of donated property exceeds $500, the contributions must be documented on IRS Form 8283.

A professional appraisal is required to support a claim for contributed property (other than publicly held securities) valued at $5,000 or more. The appraisal fee itself may not be added to the value of the contribution, but may be claimed as a miscellaneous deduction (subject to the 2 percent floor explained below).

Your deduction for contributions is limited, based on a percentage of adjusted gross income. Special rules apply to the donation of appreciated property, and also if meals were included in your deduction for travel on behalf of an approved organization. If you had any unusual circumstances, see Publication 526 for help in calculating the allowable deduction.

Some unreimbursed expenses incurred while contributing your services to a qualifying organization are deductible, including postage and phone calls and the purchase and upkeep of special uniforms not for general wear. But meal expenses may only be claimed if you are traveling away from home at least overnight on behalf of the organization.

You may deduct local transportation expenses; if you use your own car, claim either the actual out-of-pocket cost of operating the vehicle (fuel and oil, but not depreciation or maintenance) or the optional standard rate of 12 cents a mile (unchanged from last year). Add tolls and parking fees with either method.

If you travel away from home on behalf of the qualifying organization, you may deduct unreimbursed expenses, including meals and lodging, only if there was no significant element of personal pleasure, recreation or vacation associated with the trip. (This is more restrictive than the previous rules.)

You may not deduct the value of contributed services even if you are normally paid for the same type of work. Similarly, the value of temporary use of your property by a qualifying organization is not deductible even if the property is normally rented for income. Actual expenses such as utilities and custodial services may be claimed.

Casualty Losses You may be eligible for a Schedule A deduction in the event of the destruction of or damage to nonbusiness property resulting from a sudden, unexpected or unusual occurrence.

Gradual deterioration, such as a termite infestation, doesn't qualify, nor does preventive action such as removing a dead tree before it falls. The event must occur suddenly -- hurricane or tornado, earthquake or flood, fire, theft, vandalism or accident.

Only an unreimbursed loss is deductible. Any amount recovered from an insurance company or from another individual must be subtracted from the total loss. If you could have filed an insurance claim but didn't (or failed to file on time, under the rules of your policy), then you may not claim the loss on your tax return.

There is what amounts to a deductible -- the first $100 of net loss from each separately identifiable event must be subtracted. Further, nonbusiness casualty losses are deductible only to the extent that the net total of all losses (after the $100-per-loss exclusion) exceeds 10 percent of your adjusted gross income.

Report a casualty loss on IRS Form 4684. If you had more than one loss, use a separate form for each event, then summarize the individual losses on a single 4684. Don't add expenses associated with establishing a loss -- photographs or professional appraisals, for example -- to the loss itself; instead, these may be claimed as a miscellaneous deduction (subject to the two percent adjusted gross income floor.)

Miscellaneous Deductions Various expenses associated with the production of taxable income may qualify for a deduction on Schedule A. Most of these expenses, however, may only deducted to the extent that the total exceeds 2 percent of adjusted gross income.

You may include such things as a fee paid for having your tax return prepared; tax or investment counseling during the year; travel to your advisers and to the IRS for forms and publications; and tax or investment books and periodicals -- but only the proportionate share for 1987 of a multiyear subscription.

Net employee expenses (explained in a separate section below) are subject to the 2 percent floor, but qualifying moving expenses (also discussed later) may be deducted in full with no adjusted gross income exclusion. Similarly, gambling losses are deductible without regard to the 2 percent of adjusted gross income exclusion -- but only to the extent of gambling winnings reported as income.

Fees connected with any legal action undertaken with the intention of generating taxable income -- whether ultimately successful or not -- are deductible above the 2 percent floor. Thus you may claim legal costs to collect unpaid alimony or wages, but expenses associated with a divorce proceeding are not deductible. (A separately identified fee for tax or investment counseling in connection with a divorce is, however, a valid deduction.)

Investment Expenses Aside from the limit on investment interest, explained earlier, you may claim as a miscellaneous deduction (subject to the 2 percent floor) expenses related to your investments -- even if you lost money on those investments.

Fees for investment advisory services and subscriptions to investment periodicals may be deducted; however, the cost of a multiyear subscription may not be deducted in full in 1987. Instead, claim only that part of the cost that applies to 1987. The balance may be deducted, year by year, on subsequent tax returns even though payment was made in 1987.

The cost of a safe deposit box is deductible if it held papers that generated taxable income, such as corporate stocks or bonds or the deed to investment property, but not if it contained only personal papers and tax-free bonds.

Transportation to your broker's or investment adviser's office may be included, but not travel to attend a stockholder meeting even if you owned or contemplated buying shares in the company.

Although there is an obvious profit motive, an investment portfolio -- no matter how extensive -- doesn't constitute a trade or business. You may not claim a deduction for office space in our home that is used to manage your investments. The cost of a computer or other equipment may not be depreciated unless it is used more than 50 percent of the time for bona fide business purposes.

However, you may deduct reasonable expenses attributable directly to your investment activities -- a calculator, for example, or dedicated computer software (even though the computer itself doesn't qualify).

You may deduct fees paid to your bank or broker for the collection of taxable interest on notes or bonds. A custodial fee on your IRA or Keogh account is deductible if you paid the fee in cash, but not if it was simply deducted from your account.

An earlier caveat bears repeating: All of the investment expenses described in this section must be included with other miscellaneous deductions; the Schedule A deduction is permitted only to the extent that the total exceeds 2 percent of adjusted gross income.

Moving Expenses If you changed your principal residence during 1987 to work at a new location, for either the same or a different employer, you may deduct all or a part of the unreimbursed expenses of the move. This year, moving expenses are not claimed as an adjustment to income; instead, they may be taken only as a deduction on line 19 of Schedule A.

Moving expenses are deductible in full without regard to the 2 percent of adjusted gross income floor. However, this new rule means that if you don't itemize, you lose any deduction for a qualifying move.

To claim the deduction for moving expenses, you must meet both of the following requirements:

The distance between your new place of employment and your old residence must be at least 35 miles greater than the distance between your former job location and that same (old) residence. The location of your new home is not a factor.

You must work in the new area (though not necessarily for the same employer) for at least 39 weeks during the 12-month period after the move. If you're self-employed, you must conduct your business full-time for at least 39 weeks in the first 12 months and a total of 78 weeks during the 24 months after the move. (This second test is waived, if termination of employment was due to death or disability, transfer for the employer's benefit or discharge other than for willful misconduct.)

If you meet both tests, you may deduct on Schedule A several kinds of moving expenses. To start with, the cost of direct travel from the old to the new residence for you and your family -- transportation, meals and lodging -- may be deducted. But do not claim any expenses associated with sightseeing or side trips to visit family.

If you go by car, you may use either the out-of-pocket costs (gas, oil and repairs but not depreciation or normal maintenance) or a flat nine cents a mile. In either case, you may add tolls and parking.

The cost of moving your household goods -- including packing and crating, insurance and necessary storage -- is deductible. But charges for disconnecting or connecting appliances or refitting carpets or curtains may not be claimed.

Subject to specified dollar limits, you may deduct the cost of travel, meals and lodging for house-hunting trips before the move (but after being hired). You may also include the cost of temporary lodging, meals and miscellaneous personal expenses for up to 30 days (90 days for an overseas move) at the new job location.

You may also count any costs associated with selling your old residence and buying a new home, such as broker commissions and legal fees -- but a loss on the sale may not be claimed. If you rent, include any expenses associated with terminating an old lease or negotiating a new one -- but not a security deposit on either the home or any utility service.

In the case of a sale, you may have a choice. Some of the selling costs may be deducted as either a moving expense or a selling expense. If you choose the second option, you will reduce the capital gain or increase the loss on the sale; but a loss on sale of a personal residence is not deductible, and you may be deferring tax on any gain by rolling it over into a new home. You should determine which method provides the better tax break, in the light of your circumstances.

Report your moving expenses on IRS Form 3903, and see IRS Publication 521 for more information. If you were reimbursed by your employer, subtract that amount from your expenses. But if the reimbursement was reported as income on your Form W-2, then claim total expenses without reduction. Your employer should give you Form 4782 with details of any reimbursements.

Employee Business Expenses Until this year, under some circumstances travel and transportation expenses incurred as an employee could be claimed as an adjustment and subtracted from income even if you didn't itemize deductions. Under the Tax Reform Act of 1986, however, all qualifying employee business expenses may be taken only as an itemized deduction. The total is subject to the 2 percent of adjusted gross income floor that applies to other miscellaneous deductions.

Some authorized employee expenses: Union dues, professional publications and societies, small tools and supplies, the purchase and maintenance of specialized uniforms not suitable for general wear away from the job, and protective clothing such as hard hats and safety-toe shoes.

New for 1987: If you have a handicap or disability, you can deduct necessary expenses that enabled you to work, such as the cost of a reader or a special attendant at your place of employment. This deduction may be claimed in full, not subject to the 2 percent of adjusted gross income floor.

If your employer required that you have a medical examination and didn't pay for it or reimburse you, the cost may be claimed as either an employee expense or a medical deduction. If other medical expenses have already put you over the required minimum, go that route; on the other hand, if other miscellaneous deductions already exceed the AGI floor, add it here.

The 1986 tax law reflects the prevalent feeling -- in Congress, at least -- that business meals and entertainment necessarily include some element of personal living expenses. Accordingly, beginning this year only 80 percent of such expenses is deductible. That 80 percent portion itself must be included with other deductions subject to the 2 percent of adjusted gross income floor. If you were reimbursed by your employer, however, and the reimbursement is included as a part of your wages on Form W-2, then the entire amount, up to the reimbursement, may be claimed as a deduction.

Military people on active duty may not deduct the cost of regular uniforms, but may claim the cost of insignia and ribbons and both the cost and upkeep of work clothing that may not be worn off duty. Reservists and guardsmen not on extended active duty may deduct the unreimbursed cost of all uniforms.

Unreimbursed expenses for education related to your work are deductible on Schedule A. Travel and transportation for qualifying education, which until now could be taken as an adjustment even if you didn't itemize, must now be included with other expenses on Schedule A. Transportation between your place of employment and school is deductible; but if you travel to school from your home on a nonworking day, it is considered personal commuting and is not deductible.

To qualify, the eduction must be needed: To meet the requirements of your employer or of the law to keep your present job, or To maintain or improve your skills in that job.

Education to qualify for a job initially, to train for a new career field or for your own pleasure doesn't qualify. IRS Publication 508 has more information.

Expenses related to a job search -- preparation and mailing of resumes, fees paid to an employment agency, long distance phone calls and travel expenses for an interview -- may be deducted if the job applied for is in the same trade or business, even if the search was unsuccessful.

But such expenses do not qualify if incurred in a search for employment in a different trade or business. Similarly, the cost of a certifying examination or of a license to practice may not be claimed as a deduction. (However, these costs may qualify for a Schedule C deduction if you were already in business when the expenses were incurred.)

Office at Home If you were self-employed and used a part of your home for business, you may deduct certain expenses if the space used meets these tests: The area must be used exclusively for business. It may be a separate room or just part of a room, as long as that part is used only for business purposes. It must be the principal place for operating the business for which you claim the deduction, or be regularly used by clients or customers.

The business you are conducting at home need not be your principal occupation. The deduction qualifies even if the space was used for a secondary or part-time business, as long as the two tests above are met. However, it must be conducted with the idea of making a profit, not as a hobby. The IRS looks at all the circumstances, but generally you should show a profit in at least three years out of any five. (Until this year the guideline was two of five.)

If you are an employee claiming an office at home, the rules are more stringent: Use of space in your home must be for the convenience of your employer, not for your own convenience.

If the space qualifies, you may deduct two kinds of expenses: Costs directly attributable to the business use, such as a desk, filing cabinet, stationery; and A proportionate share of the general expenses of the home, such as utilities, insurance or rent, or depreciation if you own the home. (The fraction to be used may be derived either from the number of rooms in the home or the square footage of the space used.)

You may claim an appropriate depreciation cost -- using one of several depreciation methods -- for equipment purchased for the business. (The 1986 tax law eliminated the investment tax credit.) As an alternative, as much as $10,000 worth of business property may be "expensed" -- that is, written off in full in the year of purchase instead of being depreciated. (The $10,000 ceiling is phased out, dollar-for-dollar, for investment in tangible personal property in excess of $200,000 in any one year.)

If the property purchased is not used more than 50 percent for business, you must use straight-line depreciation over the useful life of the property for that part of the total cost that corresponds to the percentage of business use.

The deduction for an office in the home may not be used to shelter other income from tax. After subtracting the allocable portion of property taxes and mortgage interest -- both of which could be claimed elsewhere on Schedule A -- the deduction for the remaining expenses is limited to your net income from the business activity for which the deduction is claimed.

--------------STANDARD DEDUCTIONS---------------------------------

---If you are:----------------------Claim this standard deduction:

Single, under 65--------------------------------------------$2,540

--Under 65 and blind-----------------------------------------3,750

--65 or older------------------------------------------------3,750

--65 or older and blind--------------------------------------4,500

Head of household, under 65---------------------------------$2,540

--Under 65 and blind-----------------------------------------5,150

--65 or older------------------------------------------------5,150

--65 or older and blind--------------------------------------5,190

Married filing jointly, both under 65-----------------------$3,760

--Both under 65, one blind-----------------------------------5,600

--Both under 65, both blind----------------------------------6,200

--One 65 or older--------------------------------------------5,600

--One 65 or older, one blind---------------------------------6,200

--One 65 or older, both blind--------------------------------6,800

--Both 65 or older-------------------------------------------6,200

--Both 65 or older, one blind--------------------------------6,800

--Both 65 or older, both blind-------------------------------7,400

Married filing separately, under 65--------------------------1,880

--Under 65 and blind-----------------------------------------3,100

--65 or older------------------------------------------------3,100

--65 or older and blind--------------------------------------3,700

Qualifying widow(er), under 65------------------------------$3,760

--Under 65 and blind-----------------------------------------5,600

--65 or older------------------------------------------------5,600

--65 or older and blind--------------------------------------6,200

NOTE: A special worksheet is provided in the IRS instruction booklet for computing the standard deduction for one who qualifies as a dependent on another's tax return.