How much of a standard deduction you qualify for depends on your filing status, age, and whether you are blind.
Standard Deduction Amounts for 2013
- Single: $6,100
- Head of Household: $8,950
- Married Filing Joint: $12,200
- Married Filing Separately: $6,100
- Qualifying Widow/Widower: $12,200
- Dependent: $1,000-$6,100
Standard Deduction Amounts for 2012
- Single: $5,950
- Head of Household: $8,700
- Married Filing Joint: $11,900
- Married Filing Separately: $5,950
- Qualifying Widow/Widower: $11,900
- Dependent: $950-$5,950
Standard Deduction Amounts for 2011
- Single: $5,800
- Head of Household: $8,500
- Married Filing Joint: $11,600
- Married Filing Separately: $5,800
- Qualifying Widow/Widower: $11,600
- Dependent: $950-$5,800
Standard Deduction Amounts for 2010
- Single: $5,700
- Head of Household: $8,400
- Married Filing Joint: $11,400
- Married Filing Separately: $5,700
- Qualifying Widow/Widower: $11,400
- Dependent: $950-$5,700
Special Rule for Married Couples Filing Separate Returns
If you are married filing separately, you and your spouse must both take the standard deduction or you must both itemize your deductions. You cannot mix-and-match (where one spouses itemizes and the other takes the standard deduction). As such, it usually makes sense to figure your taxes both ways (each spouse itemizing vs. each spouse taking the standard deduction) to see which will yield the best overall tax savings.
Standard Deduction Amounts for Dependents
Dependents have a variable standard deduction amount. The amount is determined by the larger of the following two figures:For 2013,
- $1,000, or
- the dependent's earned income plus $350, but not to exceed the standard deduction for the dependent's filing status.
For 2012,
- $950, or
- the dependent's earned income plus $300, but not to exceed the standard deduction for the dependent's filing status.
Additional Standard Deduction Based on Age or Blindness
People age 65 or older, and people who are legally blind receive an additional standard deduction. The standard deduction is calculated by adding the person's standard deduction (based on their filing status), plus the additional amount.Additional standard deduction amounts for 2013 are:
- $1,500 for single or head of household
- $1,200 for married filing jointly, married filing separately, or qualifying widow.
- $1,450 for single or head of household
- $1,150 for married filing jointly, married filing separately, or qualifying widow.
- $1,450 for single or head of household
- $1,150 for married filing jointly, married filing separately, or qualifying widow.
- $1,400 for single or head of household
- $1,100 for married filing jointly, married filing separately, or qualifying widow.
Revised 1/13/2013.
