Standard Deduction
For 2002, the standard deduction for each filing status is:

• Single - $4,700

• Married filing joint return - $7,850

• Married filing separate return - $3,925

• Head of household - $6,900

• Qualifying widow(er) - $7,850

If you are blind or over 65, you can get an additional $1150 standard deduction for each condition. If you are married filing either separate returns or a joint return, both you and your spouse can get an additional $900 for each condition. A qualifying widow(er) can get $900 for each condition.

If you can be claimed as someone else's dependent, you can either use the amount listed above for your filing status, or you can use the greater of $750 or the sum of $250 and your earned income.