2013 standard deductions

Filing status

Standard deduction amount

(1)

Single (and can be claimed as a dependent on another taxpayer's federal return)

$  3,050

(1)

Single (and cannot be claimed as a dependent on another taxpayer's federal return)

$  7,700

(2)

Married filing joint return

$15,400

(3)

Married filing separate return

$ 7,700

(4)

Head of household (with qualifying person)

$10,800

(5)

Qualifying widow(er) with dependent child

$15,400

 

Updated: December 12, 2013