Standard Deduction Amounts
Standard Deduction Amounts
There are two types of tax deductions that an individual taxpayer can claim on their tax return. The taxpayer can claim one type of deduction on their tax return, but not both.
For example, if you claim the itemized deduction, you cannot claim the standard deduction – and vice versa. As a taxpayer, you select whichever is a higher deduction.
For the tax year 2018, the standard deduction amounts are as below:
| Filing Status | Standard Deduction |
| Single | $12,000 |
| Married Filing Jointly | $24,000 |
| Married Filing Separately | $12,000 |
| Head of Household | $18,000 |
| Qualifying Widow(er) | $24,000 |
| Additional standard deduction | $1,300 – For elderly and blind married taxpayers $1,600 – For elderly and blind unmarried taxpayers |
For the tax year 2017, the standard deduction amounts are as below:
| Filing Status | Standard Deduction |
| Single | $6,350 |
| Married Filing Jointly | $12,700 |
| Married Filing Separately | $6,350 |
| Head of Household | $9,350 |
| Qualifying Widow(er) | $12,700 |
| Additional standard deduction | $1,250 – For elderly and blind married taxpayers $1,550 – For elderly and blind unmarried taxpayers |
Who can`t use the standard deduction:
- A married individual filing as married filing separately whose spouse itemizes deductions.
- An individual who files a tax return for a period of less than 12 months because of a change in his or her annual accounting period.
- An individual who was a nonresident alien or a dual-status alien during the year. However, nonresident aliens who are married to a U.S. citizen or resident alien at the end of the year and who choose to be treated as U.S. residents for tax purposes can take the standard deduction.