- $12,600 for married couples whose filing status is “married filing jointly” and surviving spouses;
- $6,350 for singles and married couples whose filing status is “married filing separately”; and
- $9,350 for taxpayers whose filing status is “head of household.”
A taxpayer who can be claimed as a dependent is generally limited to a smaller standard deduction, regardless of whether the individual is actually claimed as a dependent. For 2017 returns, the standard deduction for a dependent remains the same as it was in 2016 and is the greater of:
- $1,050; or
- The dependent’s earned income from work for the year plus $350 (but not more than the standard deduction amount, generally $6,350).
Standard Deductions for Blind and Senior Unmarried Taxpayers Increased
Elderly and/or blind taxpayers receive an additional standard deduction amount added to the basic standard deduction. The additional standard deduction for blind taxpayers—taxpayers whose vision is less than 20/200—and for taxpayers who are age 65 or older at the end of the year is:
- $1,250 for married individuals; and
- $1,550 for singles and heads of household.
The additional standard deduction for taxpayers who are both age 65 or older at year-end and blind is double the additional amount for a taxpayer who is blind (but not age 65 or older) or age 65 (but not blind).
For example, a 65 year-old single blind taxpayer would add $3,100 to his or her usual standard deduction: $1,550 for being age 65 plus $1,550 for being blind. ($1,550 x 2 = $3,100). Thus, his or her standard deduction would normally be $9,400. ($6,300 + $3,100 = $9,400).
Standard Deduction Eligibility
The general rule with respect to deductions is that a taxpayer may choose to take a standard deduction or itemize his or her deductions. Although that general rule applies in the case of most taxpayers, certain taxpayers are ineligible to take the standard deduction and must itemize. Taxpayers who are ineligible to take the standard deduction are the following:
- Taxpayers whose filing status is “married filing separately” and whose spouse itemizes deductions;
- Taxpayers who are filing a tax return for a short tax year due to a change in their annual accounting period; and
- Taxpayers who were nonresident aliens or dual-status aliens during the year.