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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 2017, the standard deduction amounts under § 63(c)(2) are as follows: Filing Status Standard Deduction Married Individuals Filing Joint Returns $12,700 and Surviving Spouses (§ 1(a)) Heads of Households (§ 1(b)) $9,350 Unmarried Individuals (other than Surviving Spouses $6,350 and Heads of Households) (§ 1(c)) Married Individuals Filing Separate $6,350 Returns (§ 1(d)) (2) Dependent. For taxable years beginning in 2017, the standard deduction amount under § 63(c)(5) for an individual who may be claimed as a dependent by another taxpayer cannot exceed the greater of (1) $1,050, or (2) the sum of $350 and the individual's earned income. (3) Aged or blind. For taxable years beginning in 2017, the additional standard deduction amount under § 63(f) for the aged or the blind is $1,250. The additional standard deduction amount is increased to $1,550 if the individual is also unmarried and not a surviving spouse. .15 Overall Limitation on Itemized Deductions. For taxable years beginning in 2017, the applicable amounts under § 68(b) are $313,800 in the case of a joint return or a surviving spouse, $287,650 in the case of a head of household, $261,500 in the case of