Standard Deduction Worksheet for Dependents—Line 12e
Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent.
1. Check if: You were born before January 2, 1961. You are blind. Spouse was born before January 2, 1961. Spouse is blind. Total number of boxes checked 1. _____ 2. Is your earned income * more than $900? Yes. Add $450 to your earned income. Enter the total. 2. _____ No. Enter $1,350. 3. Enter the amount shown below for your filing status. Single or married filing separately—$15,750 Married filing jointly—$31,500 Head of household—$23,625 3. _____ 4. Standard deduction. a. Enter the smaller of line 2 or line 3. If born after January 1, 1961, and not blind, stop here and enter this amount on Form 1040 or 1040-SR, line 12e. Otherwise, go to line 4b 4a. _____ b. If born before January 2, 1961, or blind, multiply the number on line 1 by $1,600 ($2,000 if single or head of household) 4b. _____ c. Add lines 4a and 4b. Enter the total here and on Form 1040 or 1040-SR, line 12e 4c. _____ * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable scholarship or fellowship grant. Generally, your earned income is the total of the amount(s) you reported on Form 1040 or 1040-SR, line 1z, and Schedule 1, lines 3, 6, 8r, 8t, and 8u minus the amount, if any, on Schedule 1, line 15.
Standard Deduction Chart for People Who Were Born Before January 2, 1961, or Were Blind Don’t use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the worksheet above. You were born before January 2, 1961. Spouse was born before January 2, 1961. You are blind. Spouse is blind. Enter the total number of boxes checked ▶ IF your filing status is . . . AND the number in the box above is . . . THEN your standard deduction is . . . Single 1 2 $17,750 19,750 Married filing jointly 1 2 3 4 $33,100 34,700 36,300 37,900 Qualifying surviving spouse 1 2 $33,100 34,700 Married filing separately* 1 2 3 4 $17,350 18,950 20,550 22,150 Head of household 1 2 $25,625 27,625 * You can check the boxes for spouse if your filing status is married filing separately and your spouse had no income, isn’t filing a return, and can’t be claimed as a dependent on another person’s return.