Standard Deductions 2018
| Filing Status |
Standard Deduction |
Additional Amt if Over 64 or Blind |
| Single |
$12,000 |
$1,600 |
| Head of Household |
$18,000 |
$1,600 |
| Married Filing Jointly |
$24,000 |
$1,300 (For each qualifying spouse) |
| Married Filing Separate |
$12,000 |
$1,600 |
| Qualifying Widow(er) |
$24,000 |
$1,300 (Not more than one) |
The standard deduction for a dependent is:
The Greater of: ($1,050) or ($350 plus earned income).