1. Standard deduction.
a. regular: $6,100 single and married filing separate; $8,950 head of household; $12,200 married filing joint and qualifying widow(er) [can use married joint tax rates for two years after year of spouse’s death but-must have dependent child living with you]. Taxpayer on their own return if claimed as a dependent by another taxpayer: greater of $1,000 or $350 plus earned income.
b. Additional (age 65 or over or blind): $1,500 single, married filing separate, and head of household; $1,200 married filing joint and qualifying widow(er).
2. Personal (taxpayer and spouse) and dependency exemptions: $3,900 each but Read more