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Individual Income Tax Guide

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Standard Deduction Amounts 2015 2014  2013  2012  2011

Standard Deduction Amounts 2013

Filing

Status

Standard

 Amount

Additional

 Amount

Over Age 65*

Additional

 Amount

Legally Blind*

Single

$6,100

$1,500

$1,500

Married Filing Jointly

$12,200

$1,200

$1,200

Surviving Spouse

$12,200

$1,200

$1,200

Married Filing Separately

$6,100

$1,200

$1,200

Head of Household

$8,950

$1,500

$1,500

Dependent

The greater of $1,000, or the dependent's earned income plus $350, but not to exceed the standard deduction for the dependent's filing status ($6,100).

*Where applicable add these amounts to the basic deduction amount. If filing married filing jointly, add applicable amounts for both taxpayers (for example, if a married couple files MFJ, and the husband is over 65 and blind and the wife is over 65, add $3,600 to the basic standard deduction amount of $12,200).

Standard Deduction Amounts 2012

Filing

Status

Standard

 Amount

Additional

 Amount

Over Age 65*

Additional

 Amount

Legally Blind*

Single

$5,950

$1,450

$1,450

Married Filing Jointly

$11,900

$1,150

$1,150

Surviving Spouse

$11,900

$1,150

$1,150

Married Filing Separately

$5,950

$1,150

$1,150

Head of Household

$8,700

$1,450

$1,450

Dependent

The greater of $950, or the dependent's earned income plus $300, but not to exceed the standard deduction for the dependent's filing status ($5,950).

*Where applicable add these amounts to the basic deduction amount. If filing married filing jointly, add applicable amounts for both taxpayers (for example, if a married couple files MFJ, and the husband is over 65 and blind and the wife is over 65, add $3,450 to the basic standard deduction amount of $11,900).

Standard Deduction Amounts 2011

Filing

Status

Standard

Amount

Additional

 Amount

Over Age 65*

Additional

 Amount

Legally Blind*

Single

$5,800

$1,450

$1,450

Married Filing Jointly

$11,600

$1,150

$1,150

Surviving Spouse

$11,600

$1,150

$1,150

Married Filing Separately

$5,800

$1,150

$1,150

Head of Household

$8,500

$1,450

$1,450

Dependent

The greater of $950, or the dependent's earned income plus $300, but not to exceed the standard deduction for the dependent's filing status ($5,800).

*Where applicable add these amounts to the basic deduction amount. If filing married filing jointly, add applicable amounts for both taxpayers (for example, if a married couple files MFJ, and the husband is over 65 and blind and the wife is over 65, add $3,450 to the basic standard deduction amount of $11,600).

Standard Deduction Amounts 2014

Filing

Status

Standard

 Amount

Additional

 Amount

Over Age 65*

Additional

 Amount

Legally Blind*

Single

$6,200

$1,550

$1,550

Married Filing Jointly

$12,400

$1,200

$1,200

Surviving Spouse

$12,400

$1,200

$1,200

Married Filing Separately

$6,200

$1,200

$1,200

Head of Household

$9,150

$1,550

$1,550

Dependent

The greater of $1,000, or the dependent's earned income plus $350, but not to exceed the standard deduction for the dependent's filing status ($6,200).

*Where applicable add these amounts to the basic deduction amount. If filing married filing jointly, add applicable amounts for both taxpayers (for example, if a married couple files MFJ, and the husband is over 65 and blind and the wife is over 65, add $3,600 to the basic standard deduction amount of $12,400).

Standard Deduction Amounts 2016

Filing

Status

Standard

 Amount

Additional

 Amount

Over Age 65*

Additional

 Amount

Legally Blind*

Single

$6,300

$1,550

$1,550

Married Filing Jointly

$12,600

$1,250

$1,250

Surviving Spouse

$12,600

$1,250

$1,250

Married Filing Separately

$6,300

$1,250

$1,250

Head of Household

$9,300

$1,550

$1,550

Dependent

The greater of $1,050, or the dependent's earned income plus $350, but not to exceed the standard deduction for the dependent's filing status ($6,300).

*Where applicable add these amounts to the basic deduction amount. If filing married filing jointly, add applicable amounts for both taxpayers (for example, if a married couple files MFJ, and the husband is over 65 and blind and the wife is over 65, add $3,750 to the basic standard deduction amount of $12,600).

Standard Deduction Amounts 2015

Filing

Status

Standard

 Amount

Additional

 Amount

Over Age 65*

Additional

 Amount

Legally Blind*

Single

$6,300

$1,550

$1,550

Married Filing Jointly

$12,600

$1,250

$1,250

Surviving Spouse

$12,600

$1,250

$1,250

Married Filing Separately

$6,300

$1,250

$1,250

Head of Household

$9,250

$1,550

$1,550

Dependent

The greater of $1,050, or the dependent's earned income plus $350, but not to exceed the standard deduction for the dependent's filing status ($6,300).

*Where applicable add these amounts to the basic deduction amount. If filing married filing jointly, add applicable amounts for both taxpayers (for example, if a married couple files MFJ, and the husband is over 65 and blind and the wife is over 65, add $3,750 to the basic standard deduction amount of $12,600).