If you are 65 or older, your 2008 Standard Deduction increases by $1,300 ($1,050 if MFJ or QW) and by another $1,300
(or $1,050) if blind.

If you are 65 or older, your 2009 Standard Deduction increases by $1,400 ($1,100 if MFJ or QW) and by another $1,400
(or $1,100) if blind.

For 2008, an individual who is claimed as a dependent is entitled to a Standard Deduction of the larger of (1) earned income + $300, or (2) $900. This amount may not exceed the amounts shown above for the dependent's filing status.

For 2009, an individual who is claimed as a dependent is entitled to a Standard Deduction of the larger of (1) earned income + $300, or (2) $950. This amount may not exceed the amounts shown above for the dependent's filing status.

For 2008 and 2009, nonitemizers may claim an additional Standard Deduction for state and local real property taxes. The maximum additional deduction is $500 ($1,000 MFJ). Nonitemizers may also add to their Standard Deductions the net casualty loss attributable to a federally declared disaster.