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Personal and dependency exemptions $3,800 each person
Phase-out ranges:
For tax years beginning after 2009, the rules phasing out personal exemptions of higher income taxpayers no longer apply.
Standard Deductions: in lieu of itemizing deductions, standard deductions are available when more beneficial than itemized deductions.
| Single taxpayers |
$5,950 |
| Married filing jointly (1) |
$11,900 |
| Married filing separately |
$5,950 |
| Heads of households |
$8,700 |
| Dependents who need to file (but could be up to $5,950 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 $1,150 if married (whether filing jointly or separately) or $1,450 if single or head of household. If a taxpayer is both blind and over age 65, double these amounts.
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