Personal exemption: This was eliminated for tax years 2018-2025 with the Tax Cut and Jobs Act of 2017, and permanently repealed with the 2025 tax bill.

Standard deduction: if age 65/over; blind

• MFJ, QSS $31,500 + $1,600

• HH $23,625 + $2,000

• S $15,750 + $2,000

• MFS $15,750 + $2,000
  

There is an additional 'age 65/over' deduction of $6,000 for tax years 2025-2028. This additional deduction is reduced by 6% of modified adjusted gross income over $75,000 for single filers and $150,000 for joint filers.

Dependent: greater of: ($1,350) or (earned income +$450) up to standard deduction

Standard Deductions for 2025 tax year

Filing statuses: S=single, HH=head of household, MFS=married filing separately, MFJ=married filing joint, QSS=qualifying surviving spouse

Standard Deductions for 2026 tax year