Federal Standard Tax Deduction
The Federal Standard Tax Deduction for taxpayers who do not itemize is listed below.
Standard Deduction Table
| Filing Status | Standard Deduction |
| Single |
$5,700 |
| Head of Household |
$8,350 |
| Married Filing Separately |
$5,700 |
| Married Filing Jointly |
$11,400 |
| Qualifying Widow(er) |
$11,400 |
The standard deduction is increased if the taxpayer is age 65 or older, and also if the taxpayer or the taxpayer's spouse is blind.
The standard deduction may also be increased by up to $500 for any state or local real estate taxes paid in 2009, or up to $1000 for married couples filing jointly.
The standard deduction may also be increased by the net disaster loss from any federally declared disaster.
The standard deduction may be reduced for those who are claimed as a dependent on another's tax return.
A more exact standard deduction can be calculated using worksheet 3 from Exemptions, Standard Deduction, and Filing Information.