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.12 Alternative Minimum Tax Exemption for a Child Subject to the "Kiddie Tax." For taxable years beginning in 2016, 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) $7,400. .13 Transportation Mainline Pipeline Construction Industry Optional Expense Substantiation Rules for Payments to Employees under Accountable Plans. For calendar year 2016, an eligible employer may pay certain welders and heavy equipment mechanics an amount of up to $17 per hour for rig-related expenses that are 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 $11 per hour is deemed substantiated if paid under Rev. Proc. 2002-41. .14 Standard Deduction. (1) In general. For taxable years beginning in 2016, the standard deduction amounts under § 63(c)(2) are as follows: Filing Status Standard Deduction Married Individuals Filing Joint Returns $12,600 and Surviving Spouses (§ 1(a)) Heads of Households (§ 1(b)) $9,300 Unmarried Individuals (other than Surviving Spouses $6,300 and Heads of Households) (§ 1(c)) Married Individuals Filing Separate $6,300 Returns (§ 1(d))

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Official source

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.12 Alternative Minimum Tax Exemption for a Child Subject to the "Kiddie Tax." For taxable years beginning in 2016, 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) $7,400. .13 Transportation Mainline Pipeline Construction Industry Optional Expense Substantiation Rules for Payments to Employees under Accountable Plans. For calendar year 2016, an eligible employer may pay certain welders and heavy equipment mechanics an amount of up to $17 per hour for rig-related expenses that are 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 $11 per hour is deemed substantiated if paid under Rev. Proc. 2002-41. .14 Standard Deduction. (1) In general. For taxable years beginning in 2016, the standard deduction amounts under § 63(c)(2) are as follows: Filing Status Standard Deduction Married Individuals Filing Joint Returns $12,600 and Surviving Spouses (§ 1(a)) Heads of Households (§ 1(b)) $9,300 Unmarried Individuals (other than Surviving Spouses $6,300 and Heads of Households) (§ 1(c)) Married Individuals Filing Separate $6,300 Returns (§ 1(d))