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15807: 1040 - Standard Deduction Amounts


1040 Individual Generally

What are the standard deduction amounts for the current and previous years?

Please see the table below for the Standard Deduction amounts in the current and previous years. While this is the typical amount the taxpayer would have, it is possible for the amount to be higher under certain circumstances. Please see the corresponding links for further instruction on what these amounts should be in the indicated year(s). 

Year  Single Married Filing Joint Married Filing Separate  Head of Household Qualifying Widower IRS Link
 2020 $12,400 $24,800 $12,400 $18,650 $24,800 Publication 17
 2019 $12,200 $24,400 $12,200  $18,350  $24,400  IRS
 2018 $12,000 $24,000 $12,000 $18,000 $24,000 Publication 17
 2017  $6,350  $12,700  $6,350  $12,700   $9,350 Publication 17
 2016  $6,300  $12,600  $6,300   $9,300  $12,600 Publication 17
 2015  $6,300  $12,600  $6,300  $9,250  $12,600  Publication 17
 2014  $6,200  $12,400  $6,200  $9,100  $12,400 Publication 17
 2013  $6,100  $12,200  $6,100  $8,950   $12,200  Publication 17
 2012  $5,950  $11,950  $5,950  $8,700  $11,900 Publication 17
 2011  $5,800  $11,600  $5,800  $8,500  $11,600 Publication 17
 2010  $5,700  $11,400  $5,700  $8,400  $11,400 Publication 17

The Standard Deduction on Dependent of Another returns follows different rules:
 Year
The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the greater of:

2020 $1,100  The individual's earned income for the year plus $350
2019 $1,100 The individual's earned income for the year plus $3501 
2018 $1,050  The individual's earned income for the year plus $3501 
 2017 $1,050 The individual's earned income for the year plus $3501
 2016  $1,050 The individual's earned income for the year plus $3501 
 2015  $1,050 The individual's earned income for the year plus $3501 
 2014  $1,000 The individual's earned income for the year plus $3501 
 2013  $1,000 The individual's earned income for the year plus $3501 
 2012  $950 The individual's earned income for the year plus $3001 
 2011  $950 The individual's earned income for the year plus $3001 
 2010  $950 The individual's earned income for the year plus $3001 

1 (but not more than the regular standard deduction amount for that year) 

NoteWks STDED will produce in view mode for the dependent of another standard deduction computation.


If the taxpayer and/or spouse is 65 or older, and/or blind, h
owever, the standard deduction may be higher:

 Year  
Deduction increase by Filing Status 
 
 Single  Married Filing Joint  Married Filing Separate Head of Household  Qualifying Widow(er) 
2020  1,650 1,300 1,300 1,650 1,300
2019 1,650 1,300 1,300 1,650 1,300
 2018 1,600  1,300 1,300 1,600 1,300 
 2017 1,550 1,250
 1,250  1,550  1,250 
 2016  1,550  1,250
 1,250  1,550  1,250 
 2015 1,550  1,250  1,250  1,550  1,250 
 2014  1,550   1,200  1,200  1,550  1,200 
 2013  1,500 1,200
 1,200 1,500
1,200
 2012  1,450 1,150
 1,150 1,450  1,150
 2011  1,450  1,150
 1,150 1,450  1,150
 2010  1,400  1,100
 1,100 1,400  1,100 

To determine your allowed deduction, multiply the amount shown for "increase by filing status" (above) by the number of additional exemptions that the taxpayer (and spouse if filing joint) qualify for. For example, in a 2020 MFJ return where both taxpayers are over the age of 65, and the spouse is also blind, you multiply $1,300 by 3 and add that amount to the standard deduction of $24,800 to get $28,700.

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