Federal Standard Tax Deduction

If you choose not to itemize deductions on your federal tax return, you may claim a standard deduction.

The federal standard tax deduction amounts for taxpayers who do not itemize are listed below.

Standard Deduction Table

Increased Standard Deduction - Additional Deductions

Age: You may increase your standard deduction by $1,100 ($1,400 if you file as single or head-of-household) if you are age 65 or older. If you are married filing jointly and your spouse is 65 or older, you may increase your standard deduction by $1,100. If both you and your spouse are 65 or older you may increase your standard deduction by $2,200. You are considered to be age 65 for the purpose of filing your 2009 Tax Return if you were 65 on December 31, 2009.

Blindness: You may increase your standard deduction by $1,100 ($1,400 if single or head-of-household) if you are blind. If you are married filing jointly and your spouse is blind, you may increase your standard deduction by $1,100. You may increase your standard deduction by $2,200 if both you and your spouse are blind. In order to be qualified as blind by the IRS, you must keep in your records a certified letter from an eye doctor (or optometrist) stating that you have uncorrectable 20/200 vision in your best eye or that your field of vision is restricted to 20 degrees or less.

Real Estate Taxes: Your standard deduction may be increased by the amount of any state or local real estate taxes you paid in 2009, for up to $500 ($1000 for married couples filing jointly). Taxes paid on business or foreign property do not qualify for the additional deduction. Learn about more home-related tax breaks.

Motor Vehicle Sales Tax: Your standard deduction may be increased by the amount of taxes you paid on the first $49,500 of the purchase price of a new motor vehicle in 2009. Learn more about the new car tax deduction.

Disaster Loss: Your standard deduction may also be increased by the net amount of any disaster loss you suffered due to a 2009 federally declared disaster. This is the same amount you would report as an itemized deduction if you were itemizing. For more details, see Publication 547, Casualties, Disasters and Thefts.

Additions to the federal standard deduction are reported using Form 1040 (Schedule L), Standard Deduction for Certain Filers. The efile.com tax software will automatically generate this form for you.

Limits to the Standard Deduction

Dependents: Your standard deduction may be reduced if you are claimed as a dependent on another person's tax return. Learn more about who qualifies as a dependent.

Married Filing Separately: If your filing status is married filing separately and your spouse itemizes deductions, you may not claim the standard deduction. If one spouse itemizes deductions then the other spouse must itemize in order to claim deductions.

Nonresident Aliens: Nonresident aliens and dual-status aliens are not allowed to claim the standard deduction and must itemize in order to claim tax deductions.

You may calculate your total standard deduction using worksheet 3 from Publication 501, Exemptions, Standard Deduction, and Filing Information.