Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is—
(A)#
200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of—
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(A)(i)#
a joint return, or
(A)(ii)#
a surviving spouse (as defined in section 2(a)),
(B)#
$4,400 in the case of a head of household (as defined in section 2(b)), or
(C)#
$3,000 in any other case.