2021 Federal Standard Deduction

Table 1 - Standard Deduction for Taxpayers Who Are:

a. UNDER age 65,
b. NOT blind, AND
c. CANNOT be claimed as a dependent on another person's tax return

Filing Status

Deduction Amount

Single

$12,550

Head of Household

$18,800

Married Filing Separately

$12,550*

Married Filing Jointly
or Qualifying Widow(er)

$25,100

* If your spouse itemizes deductions AND also uses the married filing separately filing status, you CANNOT claim the standard deduction. You MUST also itemize deductions!

Table 2 - Standard Deduction for Taxpayers Who Are:

a. Age 65 or Over, and/or
b. Blind, and
c. CANNOT be claimed as a dependent on another person's tax return

Filing Status

Age 65 or Over
OR Blind

Age 65 or Over
AND Blind

Single

$14,250

$15,950

Head of Household

$20,500

$22,200

Married Filing Separately

$13,900*

$15,250*

Married Filing Jointly
or Qualifying Widow(er)

Step 1: $25,100 + $1,350 for EACH spouse age 65 or older.

Step 2: Add an additional $1,350 for EACH blind spouse to the amount calculated in Step 1.

* If your spouse itemizes deductions AND also uses the married filing separately filing status, you CANNOT claim the standard deduction. You MUST also itemize deductions!

Table 3 - Standard Deduction for Dependents

The GREATER of:

$1,100

The dependent's earned income (from work) + $350, NOT to exceed the standard deduction shown for dependent's filing status in:

Table 1 if dependent is UNDER age 65, OR
Table 2 if dependent is age 65 or over and/or blind

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