Standard Deduction
Those who do not itemize receive a standard deduction, with the amount determined based upon filing status:
- Single – $5,950
- Head of Household – $8,700
- Married Filing Jointly or Surviving Spouse – $11,900
- Married Filing Separately – $5,950 (Available only if both taxpayer and spouse do not itemize)
Additional Deduction for the Elderly and/or Blind
The standard deduction for a taxpayer who is 65 or over or blind is increased by an additional amount:
1 Qualified:
Single:
- 65 or Blind – $1,450
- Both 65 and Blind – $2,900
Married:
- 65 or Blind – $1,150
- Both 65 and Blind – $2,300
2 Qualified:
Single:
- 65 or Blind – None
- Both 65 and Blind – None
Married:
- 65 or Blind – $2,300
- Both 65 and Blind – $4,600
Standard Deduction – Dependent of Another
- The amount is greater of $950 (or the higher amount adjusted for inflation) or earned income plus $300.
- The dependent’s standard deduction remains limited by the regular standard deduction for the tax year.
- Dependent taxpayers may claim the same additional standard deduction as other taxpayers for blindness and/or age 65 or over status.