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2014 Standard Deduction Tables CAUTION ! If you are married filing a separate return and your spouse itemizes deductions, or if you are a dualstatus alien, you cannot take the standard deduction even if you were born before January 2, 1950, or are blind. Standard Deduction Chart for Most People* Table 6. If your filing status is... Your standard deduction is: Single or Married filing separately $ 6,200 Married filing jointly or Qualifying widow(er) with dependent child 12,400 Head of household 9,100 *Do not use this chart if you were born before January 2, 1950, or are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent. Use Table 7 or 8 instead. Standard Deduction Chart for People Born Before January 2, 1950, or Who are Blind* Table 7. Check the correct number of boxes below. Then go to the chart. You: Born before January 2, 1950
Blind Your spouse, if claiming spouse's exemption: Born before January 2, 1950
Blind Total number of boxes you checked IF your filing status is... AND the number in the box above is... THEN your standard deduction is... Single 1 $ 7,750 2 9,300 Married filing jointly or Qualifying widow(er) with dependent child 1 $13,600 2 14,800 3 16,000 4 17,200 Married filing separately 1 $ 7,400 2 8,600 3 9,800 4 11,000 Head of household 1 $ 10,650 2 12,200 *If someone else can claim you (or your spouse if filing jointly) as a dependent, use Table 8 instead. Page 26 Publication 501 (2014)