2015/2016’s Emotionally Intelligent Humanoid Robot, Telepresence Robot

Summary: EDGAR is a telepresence robot for webcams but Nadine is an emotionally intelligent humanoid robot and Nanyang Technological University's new receptionist.

NTU @NTUsg via Twitter tweet of Dec. 29, 2015

Comfortable eye contact, flowing brown hair and soft-skinned hand shakes are the hallmarks of Nadine, an emotionally intelligent humanoid robot, according to announcements Dec. 29, 2015, from Nanyang Technological University in Singapore.

A robot becomes an emotionally intelligent humanoid on the order of C-3PO of Star Wars books and films by cultivating personality, displaying moods and expressing emotions. The emotionally intelligent humanoid robot conveys mental and social savviness by giving good first impressions of maintaining eye contact, offering professional smiles and perfecting hand shakes. Nadia Thalmann, Institute for Media Innovation director and School of Computer Engineering professor, designates Nanyang Technological University’s emotionally intelligent humanoid robot by the name of Nadine.

Nadine exists because of Professor Nadia Thalmann.

Faculty and staff at Nanyang Technological University in Singapore find superficial resemblances between the director and the robot because Professor Thalmann is the humanoid robot’s creator.

Professor Thalmann gets to monitor Nadine’s strong and weak points since the emotionally intelligent humanoid robot is a new hire as receptionist at Nanyang Technological University. Nadine handles meet-and-greet face and name retentions and conversational gists while adjusting moods to tones and topics through software similar to Apple’s Siri and Microsoft’s Cortana.

Professor Thalmann imagines Nadine ultimately as a “real companion that is always with you and conscious of what is happening” in child and elderly care-giving situations.

EDGAR joins Nadine as another creation from Nanyang Technological University before year-end 2015.

Different agenda activities for his skill set than those of the emotionally intelligent Nadine keep EDGAR remotely controlled as a telepresence robot of Nanyang Technological University.

EDGAR looks not at all like Nadine since a telepresence robot is expected to interact with people through a webcam controllable anywhere in the world. Three years of research and development make EDGAR into a rear projection screen to project a face and two articulated arms to replicate movements in real-time. EDGAR needs articulated arms to mimic upper body movements and to project physical presence and a rear projection screen to display the user’s face and reactions.

Telepresence robots occupy multiple locations simultaneously and offer interactions without actual physical presence.

EDGAR promises to meet multiple needs beyond conferencing, according to Gerald Seet, BeingThere Centre researcher and School of Mechanical and Aerospace Engineering at Nanyang Technological University.

The technological improvements that make his appearance and mobility virtually plausible on computer and television screens qualify EDGAR for acting out scripts and for delivering speeches.

Professor Seet reveals that a telepresence robot such as EDGAR can expect to receive multiple job offers from entrepreneurs in business settings and in educational institutions. He suggests that tourism figures high on the list of industries in which a telepresence robot such as EDGAR can be everywhere and nowhere at all.

Nadine tackles one location since she cannot walk whereas EDGAR tackles many simultaneously.

Professor Nadia Thalmann (left) with her lookalike social robot, Nadine (right): NTU Singapore, credit restriction: for this story only, via EurekAlert!

Acknowledgment

My special thanks to talented artists and photographers/concerned organizations who make their fine images available on the internet.

Image credits:

"Meet the #future social companions EDGAR and Nadine, the #NTUsg #telepresence @ #socialrobots.": NTU @NTUsg via Twitter tweet of Dec. 29, 2015, @ https://twitter.com/NTUsg/status/681776654214017024

Professor Nadia Thalmann (left) with her lookalike social robot, Nadine (right): NTU (Nanyang Technological University) Singapore, credit restriction: for this story only, via EurekAlert! @ https://www.eurekalert.org/multimedia/pub/105986.php?from=315263

For further information:

Faloyin, Dipo. 30 December 2015. “Scientists Have Built a ‘Social’ Robot with a Personality.” Newsweek > Tech & Science.
Available @ http://www.newsweek.com/scientists-develop-social-robot-has-personality-409993

Hays, Brooks. 30 December 2015. “New Social Robot Nadine Has a Personality.” UPI > Science News.
Available @ http://www.upi.com/Science_News/2015/12/30/New-social-robot-Nadine-has-a-personality/8201451499326/

Knapton, Sarah. 29 December 2015. “Meet Nadine, the World’s Most Human-like Robot.” The Telegraph > News > Science > Science News.
Available @ http://www.telegraph.co.uk/news/science/science-news/12073587/Meet-Nadine-the-worlds-most-human-like-robot.html

ljessica. 29 December 2015. “NTU’s Newest Receptionist Is a Robot with Moods and Emotions.” AsiaOne > News, Science and Tech.
Available @ http://news.asiaone.com/news/science-and-tech/ntus-newest-receptionist-robot-moods-and-emotions

“Nadine: Singapore University Creates Lifelike Robot Modelled to Look Like Her Creator.” MSN > News > ABC News > Dec. 31, 2015.
Available @ http://www.msn.com/en-au/news/world/nadine-singapore-university-creates-lifelike-robot-modelled-to-look-like-her-creator/ar-BBo4Gg8

Nanyang Technological University. 29 December 2015. “NTU Scientists Unveil Social and Telepresence Robots.” EurekAlert! > Public Releases.
Available @ http://www.eurekalert.org/pub_releases/2015-12/ntu-su122915.php

NewsBeat Social. 30 December 2015. "Meet Nadine: Researchers in Singapore Build Companion Robot." YouTube.
Available @ http://www.youtube.com/watch?v=L-nKvC8RUm4

NTU @NTUsg. 29 December 2015. "Meet the #future social companions EDGAR and Nadine, the #NTUsg #telepresence @ #socialrobots." Twitter.
Available @ https://twitter.com/NTUsg/status/681776654214017024

Scalise, Joseph. 30 December 2015. “New ‘Social Robot’ Has an Actual Personality.” Science Recorder > Technology > Robotics.
Available @ http://www.sciencerecorder.com/news/2015/12/30/new-social-robot-actual-personality/

Shukla, Vikas. 31 December 2015. “Singapore Scientists Develop Nadine, an Emotionally Intelligent Humanoid Robot.” Value Walk > Science.
Available @ http://www.valuewalk.com/2015/12/singapore-scientists-develop-nadine-humanoid-robot/

Tan, Avianne. 31 December 2015. “Human-like Robot ‘Nadine’ Who Has a ‘Personality, Mood and Emotions’ Unveiled in Singapore.” ABC News > Technology.
Available @ http://abcnews.go.com/Technology/human-robot-nadine-personality-mood-emotions-unveiled-singapore/story?id=36032196

2015 Form 1040 Mailing Addresses: Where to Mail US Federal Income Tax Returns

Summary: The 2015 Form 1040 mailing addresses for 1040 US federal income tax returns are provided for the benefit of taxpayers submitting paper returns.

2015 Form 1040, page 1: Department of the Treasury Internal Revenue Service, Public Domain, via IRS

US taxpayers choose Form 1040, known as the long form, for annual filing of federal income tax returns, if their situations are too complex for either of the other two choices, Forms 1040A or 1040EZ.

Various situations require the use of Form 1040. Taxable income of $100,000.00 or more must be reported via Form 1040.

Use Form 1040 to report income from sources such as alimony received, farming, lottery winnings, rental real estate or self-employment.

File Form 1040 to claim gross income adjustments such as alimony paid, deductible part of self-employment tax or moving expenses.

A taxpayer who is itemizing deductions -- instead of taking the standard deduction -- must file Form 1040's Schedule A.

US taxpayers may file their returns in either of two formats: paper forms or paperless return via electronic filing (e-file).

When taxpayers complete Form 1040 in paper format, they then need to determine the correct mailing address where their returns are to be filed. These addresses are provided in the instruction booklets, which are no longer plentifully available in printed form due to cuts in the budget for the Internal Revenue Service (IRS).

Internal Revenue Service (IRS) tax return processing centers

Taxpayers living in the District of Columbia or in one of the 50 states mail their returns to the IRS Center designated for their regions. Each regional grouping of states has two different centers. One is for returns filed without payments included, either because filers are requesting a refund or because they are not including payment of tax due at the time of filing. The other is for returns filed with payment enclosed.

There are three centers for returns requesting refunds or without enclosed payment: Fresno, California; Kansas City, Missouri; Austin, Texas.

There are five centers for returns with payments enclosed: San Francisco, California; Hartford, Connecticut; Louisville, Kentucky; Charlotte, North Carolina; Cincinnati, Ohio.

Form 1040 Mailing Addresses

Five tables are provided below to reflect differentiation by the specific center for returns with enclosed payments. Within each table, states assigned to that particular combination of IRS centers are listed alphabetically and in single file.

Addresses are provided just above each listing.

Mailing addresses for Form 1040:

Taxpayers living in:	Refund or No Payment	Payment Enclosed
	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 931000
	Kansas City MO 64999-0002	Louisville KY 40293-1000
Alabama
Georgia
Kentucky
New Jersey
North Carolina
South Carolina
Tennessee
Virginia
Taxpayers living in:	Refund or No Payment	Payment Enclosed
	Department of the Treasury	Internal Revenue Center
	Internal Revenue Service	P.O. Box 7704
	Fresno CA 93888-0002	San Francisco CA 94120-7704
Alaska
Arizona
California
Colorado
Hawaii
Idaho
Nevada
New Mexico
Oregon
Utah
Washington
Wyoming
Taxpayers living in:	Refund or No Payment	Payment Enclosed
	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 802501
	Fresno CA 93888-0002	Cincinnati OH 45280-2501
Arkansas
Illinois
Indiana
Iowa
Kansas
Michigan
Minnesota
Montana
Nebraska
North Dakota
Ohio
Oklahoma
South Dakota
Wisconsin
Taxpayers living in:	Refund or No Payment	Payment Enclosed
	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 37008
	Kansas City MO 64999-0002	Hartford CT 06176-7008
Connecticut
Delaware
District of Columbia
Maine
Maryland
Massachusetts
Missouri
New Hampshire
New York
Pennsylvania
Rhode Island
Vermont
West Virginia
Taxpayers living in:	Refund or No Payment	Payment Enclosed
	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 1214
	Austin TX 73301-0002	Charlotte NC 28201-1214
Florida
Louisiana
Mississippi
Texas

2015 Form 1040 mailing addresses, Form 1040 instructions 2015, p. 105: Department of the Treasury Internal Revenue Service via IRS

Acknowledgment

My special thanks to talented artists and photographers/concerned organizations who make their fine images available on the internet.

Image credits:

2015 Form 1040, page 1: Department of the Treasury Internal Revenue Service via IRS @ https://www.irs.gov/pub/irs-pdf/f1040.pdf

2015 Form 1040 mailing addresses, Form 1040 instructions 2015, p. 105: Department of the Treasury Internal Revenue Service via IRS @ https://www.irs.gov/pub/irs-pdf/i1040gi.pdf

For further information:

Marriner, Derdriu. "2015 Form 1040A Mailing Addresses: Where to Mail US Federal Income Tax Returns." Earth and Space News. Sunday, Jan. 31, 2016.
Available @ https://earth-and-space-news.blogspot.com/2016/01/2015-form-1040a-mailing-addresses-where.html

Marriner, Derdriu. "2015 Form 1040EZ Mailing Addresses: Where to Mail US Federal Income Tax Returns." Earth and Space News. Sunday, Jan. 31, 2016.
Available @ https://earth-and-space-news.blogspot.com/2016/01/2015-form-1040ez-mailing-addresses.html

Marriner, Derdriu. "Standard Deduction Exceptions for 2015 US Federal Income Tax Returns." Earth and Space News. Sunday, Jan. 31, 2016.
Available @ https://earth-and-space-news.blogspot.com/2015/03/standard-deduction-exceptions-for-2015.html

Marriner, Derdriu. "Standard Deductions for 2015 US Tax Returns." Earth and Space News. Sunday, Jan. 31, 2016.
Available @ https://earth-and-space-news.blogspot.com/2016/01/standard-deductions-for-2015-us-tax.html

Marriner, Derdriu. "Who Must File a 2015 US Federal Tax Return: Requirements for US Taxpayers for 2015." Earth and Space News. Sunday, Jan. 31, 2016.
Available @ https://earth-and-space-news.blogspot.com/2016/01/who-must-file-2015-us-federal-tax.html

2015 Form 1040A Mailing Addresses: Where to Mail US Federal Income Tax Returns

Summary: The 2015 Form 1040A mailing addresses for 1040A US federal income tax returns are provided for the benefit of taxpayers submitting paper returns.

2015 Form 1040A tax return, page 1: Department of the Treasury Internal Revenue Service via IRS

Form 1040A, also known as the short form, is one of three forms (1040, 1040A, 1040EZ) available to US taxpayers for filing US individual federal income tax returns.

As the most detailed version, Form 1040 is known popularly as the long form. As the version that is more simplified than the long form (Form 1040), Form 1040A is known popularly as the short form. As the most abbreviated version, Form 1040EZ is known popularly as the easy form.

Form 1040A eligibility and filing

Form 1040A is simple and easy to use.

Various criteria determine use of the short form. Taxable income of less than $100,000 may be reported via Form 1040A.

Income only comes from such compensation as salaries, tips and wages. Other income sources that may be reported via Form 1040A include: certain capital gain distributions (except for unrecaptured section 1250 gain, section 1202 gain or collectibles gain), ordinary dividends and IRA distributions.

Other income sources reportable via Form 1040A include pensions and annuities, taxable social security and railroad retirement benefits, and taxable scholarships and fellowship grants. Unemployment compensation may also be reported via Form 1040A.

Adjustments to income reportable via Form 1040A are restricted to IRA deduction and student loan interest deduction.

Taxpayers who file Form 1040A are required to claim the standard deduction.

Taxpayers who are eligible for 1040A returns may file in either of two formats: paper form or paperless return via electronic filing (e-file).

Internal Revenue Service (IRS) tax return processing centers

Eight Internal Revenue Service centers process US taxpayers' individual federal income tax returns, including Form 1040A.

Three centers process returns that either request refunds or do not include payment for tax due at the time of filing: Fresno, California; Kansas City, Missouri; Austin, Texas.

A 4-digit extension of the zip code for these three IRS centers indicates which return the taxpayer is filing.

Five centers process returns that include payment for tax due: San Francisco, California; Hartford, Connecticut; Louisville, Kentucky; Charlotte, North Carolina; Cincinnati, Ohio.

Form 1040A Mailing Addresses

Five tables that are provided below group the 50 states and Washington DC according to their designated IRS center for receiving returns with enclosed payments. Within each grouping, states are listed alphabetically and in single file.

Where to Mail Form 1040A:

Taxpayers living in:	Refund or No Payment	Payment Enclosed
	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 931000
	Kansas City MO 64999-0015	Louisville KY 40293-1000
Alabama
Georgia
Kentucky
New Jersey
North Carolina
South Carolina
Tennessee
Virginia
Taxpayers living in:	Refund or No Payment	Payment Enclosed
	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 7704
	Fresno CA 93888-0015	San Francisco CA 94120-7704
Alaska
Arizona
California
Colorado
Hawaii
Idaho
Nevada
New Mexico
Oregon
Utah
Washington
Wyoming
Taxpayers living in:	Refund or No Payment	Payment Enclosed
	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 802501
	Fresno CA 93888-0015	Cincinnati OH 45280-2501
Arkansas
Illinois
Indiana
Kansas
Michigan
Minnesota
Montana
Nebraska
North Dakota
Ohio
Oklahoma
South Dakota
Wisconsin
Taxpayers living in:	Refund or No Payment	Payment Enclosed
	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 1214
	Austin TX 73301-0015	Charlotte NC 28201-1214
Florida
Louisiana
Mississippi
Texas

Form 1040A mailing addresses, 1040A Instructions 2015, p. 88: Department of the Treasury Internal Revenue Service via IRS

Acknowledgment

My special thanks to talented artists and photographers/concerned organizations who make their fine images available on the internet.

Image credits:

2015 Form 1040A, page 1: Department of the Treasury Internal Revenue Service via IRS @ https://www.irs.gov/pub/irs-pdf/f1040a.pdf

2015 Form 1040A mailing addresses, 1040A Instructions 2015, p. 88: Department of the Treasury Internal Revenue Service via IRS @ https://www.irs.gov/pub/irs-pdf/i1040a.pdf

For further information:

Marriner, Derdriu. "2015 Form 1040 Mailing Addresses: Where to Mail US Federal Income Tax Returns." Earth and Space News. Saturday, Jan. 31, 2016.
Available @ https://earth-and-space-news.blogspot.com/2016/01/2015-form-1040-mailing-addresses-where.html

Marriner, Derdriu. "2015 Form 1040EZ Mailing Addresses: Where to Mail US Federal Income Tax Returns." Earth and Space News. Saturday, Jan. 31, 2016.
Available @ https://earth-and-space-news.blogspot.com/2016/01/2015-form-1040ez-mailing-addresses.html

Marriner, Derdriu. "Standard Deduction Exceptions for 2015 US Federal Income Tax Returns." Earth and Space News. Saturday, Jan. 31, 2016.
Available @ https://earth-and-space-news.blogspot.com/2015/03/standard-deduction-exceptions-for-2015.html

Marriner, Derdriu. "Standard Deductions for 2015 US Tax Returns." Earth and Space News. Saturday, Jan. 31, 2016.
Available @ https://earth-and-space-news.blogspot.com/2016/01/standard-deductions-for-2015-us-tax.html

Marriner, Derdriu. "Who Must File a 2015 US Federal Tax Return: Requirements for US Taxpayers for 2015." Earth and Space News. Saturday, Jan. 31, 2016.
Available @ https://earth-and-space-news.blogspot.com/2016/01/who-must-file-2015-us-federal-tax.html

Gete Okosomin Really Big Old Squash: 2,000 Years of Annual Sowing

Summary: Three Native Americanists say that Gete Okosomin really big old squash reflects 2,000 years of annual sows while a food advocate calls it 800-year-old seed.

photo by Owen Taylor/Seedkeeping Tumblr: Street Food & Vine‏ @StreetFoodUK via Twitter Nov. 28, 2015

Gete Okosomin really big old squash attests to either superior agricultural techniques among generations of Miami squash growers in Indiana or the viability of 800-year-old seeds preserved in Menominee pottery in Wisconsin.

Online reports and social media base the particular interpretation that they advance upon one of four source authorities: Winona LaDuke, Kenton Lobe, Zachary Paige, David Wrone.

The interpretation associated with Winona LaDuke, advocate for Native American food sovereignty, centers upon an 800-year-old clay pot excavated at a Menominee Reservation dig in 2008. Adherents describe the clay vessel’s germinating seeds, for the first time in eight centuries, within seven years in Green Bay, Wisconsin, and receiving a Menominee name. They enjoy the winter squash as a variety that is butternut squash-like in storage and reclaimable from extinction.

Kenton Lobe, Environmental Studies Professor at Canadian Mennonite University in Winnipeg, Manitoba, furnishes the perspective of observing students devoting three years to growing 30-pound (13.61-kilogram) squashes. He gives White Earth Seed Library in northern Minnesota as current seed distributors and the Miami Nation in Indiana as Turtle Island’s (North America’s) seed preservers. He has the philosophical reaction to the Winona LaDuke explanation that “A story about a giant squash that comes from a clay ball really captures the imagination.” He indicates that, more fascinating than fiction, the facts give “a glimpse into what people ate and the agricultural knowledge they had [regarding hand-pollinated pure-breeding].” He judges that “The Miami [Nation] maintained a variety of squash that is prolific, it’s huge, and it tastes incredible.”

Zachary Paige, as assistant in forming White Earth Seed Library and manager of Indigenous Seed Keepers Network, knows about the Gete Okosomin really big old squash. He looks for heritage seeds such as Gete Okosomin really big old squash for the indigenous farming conferences hosted each year by White Earth Seed Library. He mentions that seeds traveled west to Chicago’s American Indian Center and that “We have no idea where the idea of the clay ball comes from.” He notes regarding dispersal from Illinois throughout North America: “Instead of being neglected for 800 years, it was grown for thousands of years by the Miami.” He opts for emergence stories dissimilar to Winona La Duke’s explanation and similar to Professor Lobe’s and David Wrone’s interpretations.

David Wrone, Emeritus Professor at the University of Wisconsin, Stevens Point, provides eyewitness testimony of Miami gardeners sharing ancient and regular squash seeds back in 1995. The ancient, 4,000- to 5,000-year-old seeds qualify as “smallish and much inferior in taste” from storage on a ledge in a deep underground cave in Kentucky.

Professor Wrone reveals his subsequent sharing regular seeds with Stockbridge tribespeople, descendants of Miami Nation neighbors, even though “I never gave any ancient seeds to anyone.” He states that regular seeds, shared with him and Menominee wood carver James F. Frechette Jr., descend from 1,000 to 2,000 years of annual hand-planted hand-pollination. He turns out to be the reason why Menominee, language of Gete Okosomin really big old squash, is taught nowadays.

APTN News photo of students at Canadian Mennonite University celebrating end-of-semester with a feast: Shareable @Shareable via Twitter Oct. 30, 2015

Acknowledgment

My special thanks to talented artists and photographers/concerned organizations who make their fine images available on the internet.

Image credits:

photo by Owen Taylor/Seedkeeping Tumblr: Street Food & Vine‏ @StreetFoodUK via Twitter Nov. 28, 2015, @ https://twitter.com/StreetFoodUK/status/670838215339831297

APTN News photo of students at Canadian Mennonite University celebrating end-of-semester with a feast: Shareable @Shareable via Twitter Oct. 30, 2015, @ https://twitter.com/Shareable/status/660244831621398528

For further information:

Bernard Tritz. 1 October 2015. "historic squash." YouTube.
Available @ http://www.youtube.com/watch?v=TTlt4Ru93HM

Cascone, Sarah. 27 November 2015. "Extinct Squash Revived from Seeds Stored for 800 Years in a Clay Pot." Artnet News > Art World.
Available @ https://news.artnet.com/art-world/extinct-squash-revived-370727

Johnson, Cat. "Students Grow Extinct Squash From 800-year-old Seeds." Shareable. Oct. 27, 2015.
Available @ https://www.shareable.net/blog/students-grow-extinct-squash-from-800-year-old-seeds

Landry, Alysa. 3 December 2015. “The Shocking True Story of That Giant Squash.” Indian Country Today Media Network > News.
Available @ http://indiancountrytodaymedianetwork.com/2015/12/03/shocking-true-story-giant-squash-162639

McGladrey, Dustin. 22 January 2016. “Archaeologists Dig up an 800-Year-Old Native American Pot. What They Found Inside Is Changing History.” CFWE Radio > On Air > blogs > Dustin McGladrey.
Available @ http://www.cfweradio.ca/on-air/blogs/dustin-mcgladrey-351668/entry/471/

Shareable @Shareable. 30 October 2015. "Students grow extinct squash from 800-year-old seeds." Twitter.
Available @ https://twitter.com/Shareable/status/660244831621398528

Street Food & Vine‏ @StreetFoodUK. 28 November 2015. "The Gete-okosomin squash, thought extinct, has been revived thanks to 800-year-old seeds." Twitter. Nov. 28, 2015.
Available @ https://twitter.com/StreetFoodUK/status/670838215339831297

Thordarson, Matt. "Winnipeg Students Grow Rare Squash From Seeds 800 Years Old." APTN News > National News. Sept. 28, 2015.
Available @ http://aptnnews.ca/2015/09/28/winnipeg-students-grow-rare-squash-from-seeds-800-years-old/

Wrone, David R. 17 November 2015. “Memo on Squash Seed.” White Earth Land Recovery Project > Indigenous Seed Library > Squash Story.
Available @ http://welrp.org/indigenous-seed-library/squash-story

Standard Deduction Exceptions for 2015 US Federal Income Tax Returns

Summary: Three standard deduction exceptions apply to taxpayers filing 2015 U.S. federal income tax returns.

standard deduction for dependents, Form 1040 instructions 2015, p. 39: Department of the Treasury Internal Revenue Service via IRS

The standard deduction is one of two options available to taxpayers filing US federal income tax returns as a tax benefit for reducing taxable income.

Many US taxpayers select from three standard deduction amounts in accordance with their filing status.

Three exceptions exist, nevertheless, for claiming the standard deduction.

Exception 1:

A taxpayer who may be claimed as a dependent on another filer's return must figure the standard deduction by completing the Standard Deduction Worksheet for Dependents.

This also applies if a taxpayer's spouse on a Married Filing Jointly return may be claimed as a dependent on another filer's return.

How to determine standard deduction for taxpayer who may be claimed as dependent on someone else's return:

Earned Income*	Computation	Entries
If earned income is more than $700:	Add $350 to the amount of earned income and enter total on line 1a.	1a:
If earned income is not more than $700:	Enter $1,050 on line 1b.	1b:
Filing Status	Computation	Entries
Head of Household	Enter $9,250 on line 2a.	2a:
Married Filing Jointly	Enter $12,600 on line 2b.	2b:
Married Filing Separately	Enter $6,300 on line 2c.	2c:
Qualifying Widow(er) with Dependent Child	Enter $12,600 on line 2d.	2d:
Single	Enter $6,300 on line 2e.	2e:
Standard Deduction	Computation	Entries
Enter smaller of line 1 or line 2 on line 3a.	Amount on line 3a is standard deduction for 2014 tax return for taxpayers born after January 1, 1951, and not blind.	3a:
If born before January 2, 1951, and/or blind:	Multiply total for age and/or blindness by $1,550 if filing as Head of Household or as Single, and enter on line 3b.	3b:
	Multiply total for age and/or blindness by $1,250 if filing as Married Filing Jointly or Married Filing Separately or Qualifying Widow(er), and enter on line 3c.	3c:
Add lines 3a + 3b.	Enter total on line 3c. This is standard deduction for taxpayer's 2015 tax return.	3d:

* earned income = compensation such as professional fees, salaries, tips, and wages; taxable fellowships; taxable scholarships.

Exception 2:

Filers must calculate the standard deduction by using the Standard Deduction Chart for People Who Were Born Before Jan. 2, 1951, or Were Blind if any of the following apply: taxpayer has a birthdate before Jan. 2, 1951; taxpayer is blind; taxpayer's spouse has a birthdate before Jan. 2, 1951; taxpayer's spouse is blind.

Reminder: Those filers who meet any of the above criteria but who also may be claimed as a dependent on someone else's return must determine their standard deduction according to Exception 1.

In determining the standard deduction, the taxpayer refers to the number of boxes checked in the section below the adjusted gross income (AGI) line and above the itemized deductions/standard deduction line. The total number possible is four. Check if you were born before Jan. 2, 1951; if you are blind. Check if spouse was born before Jan. 2, 1951; if spouse is blind.

For Married Filing Separately status, the taxpayer may include spouse's status as blind and/or aged in standard deduction computation only if spouse: (a) has no gross income and (b) is not filing a return and  (c) may not be claimed as dependent on another taxpayer's return.

For two years after the year of a spouse's death, a surviving spouse may file as Qualifying Widow(er) with Dependent Child and also may include the deceased spouse's age and/or blindness qualifiers in the standard deduction computation.

How to determine standard deduction for taxpayers who were born before Jan. 2, 1951, and/or who are blind:

Filing Status	Number of boxes checked	Standard Deduction
Head of Household
	1	$10,800
	2	$12,350
Married Filing Jointly
	1	$13,850
	2	$15,100
	3	$16,350
	4	$17,600
Married Filing Separately
	1	$7,550
	2	$8,800
	3	$10,050
	4	$11,300
Qualifying Widow(er) with Dependent Child
	1	$13,850
	2	$15,100
	3	$16,350
	4	$17,600
Single
	1	$7,850
	2	$9,400

Exception 3:

The standard deduction is $0.00 (zero) if, during the tax year, the taxpayer was a dual status alien, i.e., both a resident alien and a nonresident alien within the same tax year.

The standard deduction also is $0.00 (zero) if the taxpayer's spouse itemizes deductions on a separate return.

Standard deduction: tax benefit available for exceptions

The standard deduction is considered as a tax benefit because its amount reduces the adjusted gross income (AGI) from which taxable income is determined.

Standard deduction exceptions exist to make adjustments in the standard amounts according to such qualifiers as being claimed as a dependent on someone else's return or meeting age and blindness requirements.

Only the third exception, applicable to dual-status aliens and taxpayer's whose spouse itemizes on a separate return, results in no standard deduction.

standard deductions for people born before Jan. 2, 1951, or were blind, Form 1040 instructions 2015, p. 40: Department of the Treasury Internal Revenue Service via IRS

Acknowledgment

My special thanks to talented artists and photographers/concerned organizations who make their fine images available on the internet.

Image credits:

standard deduction for dependents, Form 1040 instructions 2015, p. 39: Department of the Treasury Internal Revenue Service via IRS @ https://www.irs.gov/pub/irs-pdf/i1040gi.pdf

standard deductions for people born before Jan. 2, 1951, or were blind, Form 1040 instructions 2015, p. 40: Department of the Treasury Internal Revenue Service via IRS @ https://www.irs.gov/pub/irs-pdf/i1040gi.pdf

For further information:

Marriner, Derdriu. "Standard Deductions for 2015 US Tax Returns." Earth and Space News. Sunday, Jan. 31, 2016.
Available @ https://earth-and-space-news.blogspot.com/2016/01/standard-deductions-for-2015-us-tax.html