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Personal and dependency exemptions $3,650 each person
Phase-out ranges: when adjusted gross income reaches certain levels, personal and dependency exemptions are phased out, effectively increasing the tax burden of individuals in those income ranges. The 2009 phase-out ranges are:
| Single taxpayers |
$166,800 - $289,300 |
| Married filing jointly (1) |
$250,200 - 372,700 |
| Married filing separately |
$125,100 - 186,350 |
| Heads of households |
$208,500 - 331,000 |
(1) includes surviving spouses
Standard Deductions: in lieu of itemizing deductions, standard deductions are available when more beneficial than itemized deductions.
| Single taxpayers |
$5,700 |
| Married filing jointly (1) |
$11,400 |
| Married filing separately |
$5,700 |
| Heads of households |
$8,350 |
| Dependents who need to file (but could be up to $5,700 depending on the amount of their earned income) |
$950 |
(1) includes surviving spouses
Taxpayers who are blind or age 65 and over may obtain an additional standard deduction of $1,100 if married (whether filing jointly or separately) or $1,400 if single or head of household. If a taxpayer is both blind and over age 65, double these amounts.
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