On line 39a of Schedule 1040 the question is asked if you and your
spouse were born before 1941. If yes, and you check the 2 boxes, does
this give you additional exemptions or other tax benefits?

Hello vaac-ga,

The quick answer is yes.

Some of the benefits are explained below:

It takes effect in the following situations:
Standard Deduction Worksheet for Dependents?Line 40 
Standard deduction.           
a. Enter the smaller of line 1 or line 2. If born after January 1,
1941, and not blind, stop here and enter this amount on Form 1040,
line 40. Otherwise, go to line 3b  3a.
b. If born before January 2, 1941, or blind, multiply the number on
Form 1040, line 39a, by $1,000 ($1,250 if single or head of household)
 3b.
c. Add lines 3a and 3b. Enter the total here and on Form 1040, line 40  


People who don't check the box have different standard deduction values. 

For people who are born before January 2, 1941, their deduction values
are as follows:

Single
Standard Deduction Chart for People Who Were Born Before January 2,
1941, or Were Blind?Line 40

Single and the number is 1 then the standard deduction is $6,250
Single and the number is 2 then the standard deduction is $7,500
Married filing jointy and the number is 1 then the standard deduction is $11,000
Married filing jointy and the number is 2 then the standard deduction is $12,000
Married filing jointy and the number is 3 then the standard deduction is $13,000
Married filing jointy and the number is 4 then the standard deduction is $14,000
Married filing separatly and the number is 1 then the standard deduction is $6,000
Married filing separatly and the number is 2 then the standard deduction is $7,000
Married filing separatly and the number is 3 then the standard deduction is $8,000
Married filing separatly and the number is 4 then the standard deduction is $9,000
Head of household and the number is 1 then the standard deduction is $8,550
Head of household and the number is 2 then the standard deduction is $9,800

Source: http://www.irs.gov/instructions/i1040gi/ar02.html

I hope this is the answer you were looking for. Please let me know if
you require any clarification and I will do my best to further assist
you.

All the best,

tisme-ga


Search Strategy:

"line 39a" 1040

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Request for Answer Clarification by vaac-ga on 12 Aug 2006 21:49 PDT

Thanks for the excellent answer. I just want to make sure I understood
right: if I and my spouse were born before 1941 this increases the
standard deduction which we can take to 12000 but does not add another
exemption or other benefit to the 2 exemptions claimed on filing
jointly without dependents.

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Clarification of Answer by tisme-ga on 13 Aug 2006 09:06 PDT

Hello vaac-ga,

Yes, that is correct. Those are the two benefits stemming from line 39a. 

All the best,

tisme-ga

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Request for Answer Clarification by vaac-ga on 13 Aug 2006 13:03 PDT

You mentioned two benefits stemming from line 39a. One is the deducion
fee increase. Is there a second?
Thanks
vaaad-ga

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Clarification of Answer by tisme-ga on 13 Aug 2006 21:30 PDT

Hello vaac-ga,

The second is if you have dependents (which does not apply to you
based on the information you gave me).

I hope this helps clear things up.

tisme-ga

Thank you very much for the excellent answer and excellent clarifications.