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For taxable years beginning in 2014, the amounts used under § 55(d)(3) to determine the phaseout of the exemption amounts are: Joint Returns or $156,500

Surviving Spouses Unmarried Individuals (other than $117,300 Surviving Spouses)

Married Individuals Filing Separate $78,250

Returns and Estates and Trusts .11 Alternative Minimum Tax Exemption for a Child Subject to the "Kiddie Tax." For taxable years beginning in 2014, for a child to whom the § 1(g) "kiddie tax" applies, the exemption amount under §§ 55 and 59(j) for purposes of the alternative minimum tax under § 55 may not exceed the sum of (1) the child's earned income for the taxable year, plus (2) $7,250. .12 Transportation Mainline Pipeline Construction Industry Optional Expense Substantiation Rules for Payments to Employees under Accountable Plans. For calendar year 2014, an eligible employer may pay certain welders and heavy equipment mechanics an amount of up to $17 per hour for rig-related expenses that is deemed substantiated under an accountable plan if paid in accordance with Rev. Proc. 2002-41, 2002-1 C.B. 1098. If the employer provides fuel or otherwise reimburses fuel expenses, up to $10 per hour is deemed substantiated if paid under Rev. Proc. 2002-41. .13 Standard Deduction. (1) In general. For taxable years beginning in 2014, the standard deduction amounts under § 63(c)(2) are as follows: Filing Status Standard Deduction