2011 Federal Standard Deduction   

 

Table 1 - Standard Deduction for Taxpayers Who Are:

a. UNDER age 65,
b. NOT blind, AND
c. CANNOT be claimed as a dependent on another person's tax return

Filing Status Deduction Amount
Single $5,800
Head of Household $8,500
Married Filing Separately $5,800*
Married Filing Jointly
or Qualifying Widow(er)
$11,600

* If your spouse itemizes deductions AND also uses the married filing separately filing status, you CANNOT claim the standard deduction. You MUST also itemize deductions!




Table 2 - Standard Deduction for Taxpayers Who Are:

a. Age 65 or Over, and/or
b. Blind, and
c. CANNOT be claimed as a dependent on another person's tax return

Filing Status Age 65 or Over
OR Blind
Age 65 or Over
AND Blind
Single $7,250 $8,700
Head of Household $9,950 $11,400
Married Filing Separately $6,950* $8,100*
Married Filing Jointly
or Qualifying Widow(er)
Step 1: $11,600 + $1,150 for EACH spouse age 65 or older.
Step 2: Add an additional $1,150 for EACH blind spouse to the amount calculated in Step 1.

* If your spouse itemizes deductions AND also uses the married filing separately filing status, you CANNOT claim the standard deduction. You MUST also itemize deductions!




Table 3 - Standard Deduction for Dependents

The GREATER of:
  • $950

OR

  • The dependent's earned income (from work) + $300, NOT to exceed the standard deduction shown for dependent's filing status in:
  • Table 1 if dependent is UNDER age 65, OR
  • Table 2 if dependent is age 65 or over and/or blind