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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.
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