All taxpayers must figure their standard deduction, even if they file Form 1040 and itemize their deductions.

The standard deduction amount depends on the taxpayer's filing status and if:

• The taxpayer (or spouse) is 65 or older or blind
  
  
• The taxpayer can be claimed as a dependent on another taxpayer's return
  
  
• The taxpayer is deducting real estate taxes

Therefore, make sure to check the appropriate boxes on:

• Form 1040EZ, line 5
  
  
• Form 1040A, lines 23a and 23b
  
  
• Form 1040, lines 39a, 39b, and 39c