Standard Deduction
Single: $12,950
Joint returns & surviving spouses: $25,900
Married filing separately: $12,950
Head of household: $19,400
The standard deduction increases by $1,400 for a married taxpayer aged 65 or older or blind ($2,800 if both 65 and blind); by $1,750 for a single taxpayer aged 65 or older or blind ($3,400 if both 65 and blind). Personal Exemptions: Suspended through 2025 No personal exemption is allowed to an individual who is eligible to be claimed as a dependent on another taxpayer's return.