Standard Deduction

Most Form 1040 filers can find their standard deduction by looking at the amounts listed to the left of line 12e. Most Form 1040-SR filers can find their standard deduction by using the chart on the last page of Form 1040-SR.

Exception 1—Dependent. Line 12a.

If you checked a box on line 12a, use the Standard Deduction Worksheet for Dependents to figure your standard deduction.

Someone claims you or your spouse as a dependent if they list your or your spouse’s name and SSN in the Dependents section of their return.

Exception 2—Spouse itemizes on a separate return. Line 12b.

If you checked the box on line 12b, your standard deduction is zero, even if you were born before January 2, 1961, or were blind.

Exception 3—Dual-status alien. Line 12c.

If you checked the box on line 12c, your standard deduction is zero, even if you were born before January 2, 1961, or were blind.

Exception 4—Born before January 2, 1961, or blind. Line 12d.

If you checked any box on line 12d, figure your standard deduction by using the Standard Deduction Chart for People Who Were Born Before January 2, 1961, or Were Blind if you are filing Form 1040 or by using the chart on the last page of Form 1040-SR.

Exception 5—Increased standard deduction for net qualified disaster loss.

If you had a net qualified disaster loss and you elect to increase your standard deduction by the amount of your net qualified disaster loss, use Schedule A to figure your standard deduction. Qualified disaster loss refers to losses arising from certain disasters occurring in 2016 and subsequent years. See the Instructions for Form 4684 and Schedule A, line 16, for more information.