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class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><section class="mf-section-0" id="mf-section-0"> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">Not to be confused with <a href="/wiki/Personal_exemption" title="Personal exemption">Personal exemption</a>.</div> <p class="mw-empty-elt"> </p> <style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output 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.sidebar-top-image{padding:0.4em}.mw-parser-output .sidebar-top-caption,.mw-parser-output .sidebar-pretitle-with-top-image,.mw-parser-output .sidebar-caption{padding:0.2em 0.4em 0;line-height:1.2em}.mw-parser-output .sidebar-pretitle{padding:0.4em 0.4em 0;line-height:1.2em}.mw-parser-output .sidebar-title,.mw-parser-output .sidebar-title-with-pretitle{padding:0.2em 0.8em;font-size:145%;line-height:1.2em}.mw-parser-output .sidebar-title-with-pretitle{padding:0.1em 0.4em}.mw-parser-output .sidebar-image{padding:0.2em 0.4em 0.4em}.mw-parser-output .sidebar-heading{padding:0.1em 0.4em}.mw-parser-output .sidebar-content{padding:0 0.5em 0.4em}.mw-parser-output .sidebar-content-with-subgroup{padding:0.1em 0.4em 0.2em}.mw-parser-output .sidebar-above,.mw-parser-output .sidebar-below{padding:0.3em 0.8em;font-weight:bold}.mw-parser-output .sidebar-collapse .sidebar-above,.mw-parser-output .sidebar-collapse .sidebar-below{border-top:1px solid #aaa;border-bottom:1px solid #aaa}.mw-parser-output .sidebar-navbar{text-align:right;font-size:115%;padding:0 0.4em 0.4em}.mw-parser-output .sidebar-list-title{padding:0 0.4em;text-align:left;font-weight:bold;line-height:1.6em;font-size:105%}.mw-parser-output .sidebar-list-title-c{padding:0 0.4em;text-align:center;margin:0 3.3em}@media(max-width:640px){body.mediawiki .mw-parser-output .sidebar{width:100%!important;clear:both;float:none!important;margin-left:0!important;margin-right:0!important}}body.skin--responsive .mw-parser-output .sidebar a>img{max-width:none!important}@media screen{html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style> <p>Under <a href="/wiki/United_States_tax_law" class="mw-redirect" title="United States tax law">United States tax law</a>, the <b>standard deduction</b> is a dollar amount that non-<a href="/wiki/Itemized_deduction" title="Itemized deduction">itemizers</a> may subtract from their income before <a href="/wiki/Income_tax_in_the_United_States" title="Income tax in the United States">income tax</a> (but not other kinds of tax, such as payroll tax) is applied. Taxpayers may choose either <a href="/wiki/Itemized_deduction" title="Itemized deduction">itemized deductions</a> or the standard deduction,<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> but usually choose whichever results in the lesser amount of tax payable.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> The standard deduction is available to individuals who are US citizens or <a href="/wiki/Tax_residence" title="Tax residence">resident</a> <a href="/wiki/Alien_(law)" title="Alien (law)">aliens</a>. The standard deduction is based on <a href="/wiki/Filing_Status_(federal_income_tax)" class="mw-redirect" title="Filing Status (federal income tax)">filing status</a> and typically increases each year, based on <a href="/wiki/Inflation" title="Inflation">inflation</a> measurements from the previous year. It is not available to nonresident aliens residing in the United States (with few exceptions, for example, students from India on F1 visa status can use the standard deduction<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup>). Additional amounts are available for persons who are blind and/or are at least 65 years of age.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p><p>The standard deduction is distinct from the <a href="/wiki/Personal_exemption" title="Personal exemption">personal exemption</a>, which was set to $0 by the <a href="/wiki/Tax_Cuts_and_Jobs_Act_of_2017" class="mw-redirect" title="Tax Cuts and Jobs Act of 2017">Tax Cuts and Jobs Act of 2017</a> for tax years 2018–2025.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p> <div id="toc" class="toc" role="navigation" aria-labelledby="mw-toc-heading"><input type="checkbox" role="button" id="toctogglecheckbox" class="toctogglecheckbox" style="display:none"><div class="toctitle" lang="en" dir="ltr"><h2 id="mw-toc-heading">Contents</h2><span class="toctogglespan"><label class="toctogglelabel" for="toctogglecheckbox"></label></span></div> <ul> <li class="toclevel-1 tocsection-1"><a href="#Basic_standard_deduction"><span class="tocnumber">1</span> <span class="toctext">Basic standard deduction</span></a></li> <li class="toclevel-1 tocsection-2"><a href="#Other_standard_deduction_in_certain_cases"><span class="tocnumber">2</span> <span class="toctext">Other standard deduction in certain cases</span></a></li> <li class="toclevel-1 tocsection-3"><a href="#References"><span class="tocnumber">3</span> <span class="toctext">References</span></a></li> <li class="toclevel-1 tocsection-4"><a href="#External_links"><span class="tocnumber">4</span> <span class="toctext">External links</span></a></li> </ul> </div> </section><div class="mw-heading mw-heading2 section-heading" onclick="mfTempOpenSection(1)"><span class="indicator mf-icon mf-icon-expand mf-icon--small"></span><h2 id="Basic_standard_deduction">Basic standard deduction</h2><span class="mw-editsection"> <a role="button" href="/w/index.php?title=Standard_deduction&action=edit&section=1" title="Edit section: Basic standard deduction" class="cdx-button cdx-button--size-large cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--icon-only cdx-button--weight-quiet "> <span class="minerva-icon minerva-icon--edit"></span> <span>edit</span> </a> </span> </div><section class="mf-section-1 collapsible-block" id="mf-section-1"> <p>The applicable basic standard deduction amounts for tax years 2006–2023 are as follows: </p> <table class="wikitable" style="text-align:center"> <tbody><tr> <th></th> <th colspan="5">Filing status </th></tr> <tr> <th width="90px">Year</th> <th width="90px">Single</th> <th width="90px">Married filing separately</th> <th width="90px">Married filing jointly</th> <th width="90px">Qualifying surviving spouse</th> <th width="90px">Head of household </th></tr> <tr> <td>2023<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </td> <td colspan="2">$13,850 </td> <td colspan="2">$27,700 </td> <td>$20,800 </td></tr> <tr> <td>2022<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </td> <td colspan="2">$12,950 </td> <td colspan="2">$25,900 </td> <td>$19,400 </td></tr> <tr> <td>2021<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> </td> <td colspan="2">$12,550 </td> <td colspan="2">$25,100 </td> <td>$18,800 </td></tr> <tr> <td>2020<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </td> <td colspan="2">$12,400 </td> <td colspan="2">$24,800 </td> <td>$18,650 </td></tr> <tr> <td>2019<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup></td> <td colspan="2">$12,200</td> <td colspan="2">$24,400</td> <td>$18,350 </td></tr> <tr> <td>2018<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> </td> <td colspan="2">$12,000 </td> <td colspan="2">$24,000 </td> <td>$18,000 </td></tr> <tr> <td>2017<sup id="cite_ref-In_2017,_Some_Tax_Benefits_Increase_Slightly_Due_to_Inflation_Adjustments,_Others_Are_Unchanged_12-0" class="reference"><a href="#cite_note-In_2017,_Some_Tax_Benefits_Increase_Slightly_Due_to_Inflation_Adjustments,_Others_Are_Unchanged-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> </td> <td colspan="2">$6,350 </td> <td colspan="2">$12,700 </td> <td>$9,350 </td></tr> <tr> <td>2016<sup id="cite_ref-Some_Tax_Benefits_Increase_Slightly_Due_to_Inflation_Adjustments,_Others_Are_Unchanged_13-0" class="reference"><a href="#cite_note-Some_Tax_Benefits_Increase_Slightly_Due_to_Inflation_Adjustments,_Others_Are_Unchanged-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> </td> <td colspan="2" rowspan="2">$6,300 </td> <td colspan="2" rowspan="2">$12,600 </td> <td>$9,300 </td></tr> <tr> <td>2015<sup id="cite_ref-In_2015,_Various_Tax_Benefits_Increase_Due_to_Inflation_Adjustments_14-0" class="reference"><a href="#cite_note-In_2015,_Various_Tax_Benefits_Increase_Due_to_Inflation_Adjustments-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup></td> <td>$9,250 </td></tr> <tr> <td>2014<sup id="cite_ref-IRS_Annual_Inflation_Adjustments_for_2014_15-0" class="reference"><a href="#cite_note-IRS_Annual_Inflation_Adjustments_for_2014-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> </td> <td colspan="2">$6,200 </td> <td colspan="2">$12,400 </td> <td>$9,100 </td></tr> <tr> <td>2013<sup id="cite_ref-IRS_Annual_Inflation_Adjustments_for_2013_16-0" class="reference"><a href="#cite_note-IRS_Annual_Inflation_Adjustments_for_2013-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> </td> <td colspan="2">$6,100 </td> <td colspan="2">$12,200 </td> <td>$8,950 </td></tr> <tr> <td>2012<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> </td> <td colspan="2">$5,950 </td> <td colspan="2">$11,900 </td> <td>$8,700 </td></tr> <tr> <td>2011<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> </td> <td colspan="2">$5,800 </td> <td colspan="2">$11,600 </td> <td>$8,500 </td></tr> <tr> <td>2010</td> <td colspan="2" rowspan="2">$5,700</td> <td colspan="2" rowspan="2">$11,400</td> <td>$8,400 </td></tr> <tr> <td>2009</td> <td>$8,350 </td></tr> <tr> <td>2008<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup></td> <td colspan="2">$5,450</td> <td colspan="2">$10,900</td> <td>$8,000 </td></tr> <tr> <td>2007<sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup></td> <td colspan="2">$5,350</td> <td colspan="2">$10,700</td> <td>$7,850 </td></tr> <tr> <td>2006</td> <td colspan="2">$5,150</td> <td colspan="2">$10,300</td> <td>$7,550 </td></tr></tbody></table> </section><div class="mw-heading mw-heading2 section-heading" onclick="mfTempOpenSection(2)"><span class="indicator mf-icon mf-icon-expand mf-icon--small"></span><h2 id="Other_standard_deduction_in_certain_cases">Other standard deduction in certain cases</h2><span class="mw-editsection"> <a role="button" href="/w/index.php?title=Standard_deduction&action=edit&section=2" title="Edit section: Other standard deduction in certain cases" class="cdx-button cdx-button--size-large cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--icon-only cdx-button--weight-quiet "> <span class="minerva-icon minerva-icon--edit"></span> <span>edit</span> </a> </span> </div><section class="mf-section-2 collapsible-block" id="mf-section-2"> <p>The standard deduction may be higher than the basic standard deduction if any of the following conditions are met: </p> <ul><li>The taxpayer is 65 years of age or older.<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup></li> <li>The taxpayer's spouse is 65 years of age or older.<sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup></li> <li>The taxpayer is blind (generally defined as not having corrected vision of at least 20/200 or as having extreme "limitation in the fields of vision").<sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup></li> <li>The taxpayer's spouse is blind (see definition above).<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup></li></ul> <p>For each applicable condition, a taxpayer adds $1,500 to his/her standard deductions (for 2023). However, the additional deduction is $1,850 for unmarried individuals who are not qualifying surviving spouses.<sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> </p><p>For <a href="/wiki/Dependent_(law)" class="mw-redirect" title="Dependent (law)">dependents</a>, the standard deduction is equal to earned income (that is, compensation for services, such as wages, salaries, or tips) plus a certain amount ($400 in 2023). A dependent's standard deduction cannot be more than the basic standard deduction for non-dependents, or less than a certain minimum ($1,250 in 2023). </p><p>Consider the following examples: </p> <table class="wikitable"> <tbody><tr> <th>Taxpayer </th> <th>Standard deduction in 2023 </th></tr> <tr> <th>70-year-old single individual </th> <td>$13,850 + $1,850 = $15,700 </td></tr> <tr> <th>40-year-old single individual who is blind </th> <td>$13,850 + $1,850 = $15,700 </td></tr> <tr> <th>Married couple, ages 78 and 80, one of whom is blind </th> <td>$27,700 + $1,500 + $1,500 + $1,500 = $32,200 </td></tr> <tr> <th>Dependent who earns $200 in 2023 </th> <td>$1,250 (minimum standard deduction for dependents) </td></tr> <tr> <th>Dependent who earns $6,000 in 2023 </th> <td>$6,000 + $400 = $6,400 </td></tr> <tr> <th>Dependent who earns $18,000 in 2023 </th> <td>$13,850 (maximum standard deduction for single filing status in 2023) </td></tr></tbody></table> </section><div class="mw-heading mw-heading2 section-heading" onclick="mfTempOpenSection(3)"><span class="indicator mf-icon mf-icon-expand mf-icon--small"></span><h2 id="References">References</h2><span class="mw-editsection"> <a role="button" href="/w/index.php?title=Standard_deduction&action=edit&section=3" title="Edit section: References" class="cdx-button cdx-button--size-large cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--icon-only cdx-button--weight-quiet "> <span class="minerva-icon minerva-icon--edit"></span> <span>edit</span> </a> </span> </div><section class="mf-section-3 collapsible-block" id="mf-section-3"> <ul><li>1040 Instruction Booklet for year 2005, Page 36.</li></ul> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://registeredagentva.org/blog/the-irs-standard-deduction-in-2022-for-u-s-expats/">"The IRS Standard Deduction In 2022 For U.S Expats"</a>. <i>The KZ Group</i>. 2022-04-21<span class="reference-accessdate">. Retrieved <span class="nowrap">2022-11-10</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=The+KZ+Group&rft.atitle=The+IRS+Standard+Deduction+In+2022+For+U.S+Expats&rft.date=2022-04-21&rft_id=https%3A%2F%2Fregisteredagentva.org%2Fblog%2Fthe-irs-standard-deduction-in-2022-for-u-s-expats%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AStandard+deduction" class="Z3988"></span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text">Samuel A. Donaldson, <i>Federal Income Taxation of Individuals: Cases, Problems and Materials</i>, 2nd Edition (St. Paul: Thomson/West, 2007), 27, 29.</span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://apps.irs.gov/app/vita/content/0604/0604_09_010.jsp?level=foreignstudent">"IRS Courseware - Link & Learn Taxes"</a>. <i>apps.irs.gov</i><span class="reference-accessdate">. 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class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/newsroom/irs-provides-tax-inflation-adjustments-for-tax-year-2022">"IRS provides tax inflation adjustments for tax year 2022"</a>. <a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=IRS+provides+tax+inflation+adjustments+for+tax+year+2022&rft.pub=Internal+Revenue+Service&rft_id=https%3A%2F%2Fwww.irs.gov%2Fnewsroom%2Firs-provides-tax-inflation-adjustments-for-tax-year-2022&rfr_id=info%3Asid%2Fen.wikipedia.org%3AStandard+deduction" class="Z3988"></span></span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text"><link 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class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.creditkarma.com/tax/i/standard-deduction-amounts-2019/">"What is the Standard Deduction for 2019? | Credit Karma Tax®"</a>. 2019-06-21.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=What+is+the+Standard+Deduction+for+2019%3F+%26%23124%3B+Credit+Karma+Tax%C2%AE&rft.date=2019-06-21&rft_id=https%3A%2F%2Fwww.creditkarma.com%2Ftax%2Fi%2Fstandard-deduction-amounts-2019%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AStandard+deduction" class="Z3988"></span></span> </li> <li id="cite_note-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-11">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMercado2017" class="citation web cs1">Mercado, Darla (2017-12-22). <a rel="nofollow" class="external text" href="https://www.cnbc.com/2017/12/22/the-gop-tax-overhaul-kept-this-1300-tax-break-for-seniors.html">"The GOP tax overhaul kept this $1,300 tax break for seniors"</a>. <i><a href="/wiki/CNBC" title="CNBC">CNBC</a></i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=CNBC&rft.atitle=The+GOP+tax+overhaul+kept+this+%241%2C300+tax+break+for+seniors&rft.date=2017-12-22&rft.aulast=Mercado&rft.aufirst=Darla&rft_id=https%3A%2F%2Fwww.cnbc.com%2F2017%2F12%2F22%2Fthe-gop-tax-overhaul-kept-this-1300-tax-break-for-seniors.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AStandard+deduction" class="Z3988"></span></span> </li> <li id="cite_note-In_2017,_Some_Tax_Benefits_Increase_Slightly_Due_to_Inflation_Adjustments,_Others_Are_Unchanged-12"><span class="mw-cite-backlink"><b><a href="#cite_ref-In_2017,_Some_Tax_Benefits_Increase_Slightly_Due_to_Inflation_Adjustments,_Others_Are_Unchanged_12-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/uac/newsroom/in-2017-some-tax-benefits-increase-slightly-due-to-inflation-adjustments-others-are-unchanged">"In 2017, Some Tax Benefits Increase Slightly Due to Inflation Adjustments, Others Are Unchanged"</a>. <i>IRS</i>. 25 October 2016.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=IRS&rft.atitle=In+2017%2C+Some+Tax+Benefits+Increase+Slightly+Due+to+Inflation+Adjustments%2C+Others+Are+Unchanged&rft.date=2016-10-25&rft_id=https%3A%2F%2Fwww.irs.gov%2Fuac%2Fnewsroom%2Fin-2017-some-tax-benefits-increase-slightly-due-to-inflation-adjustments-others-are-unchanged&rfr_id=info%3Asid%2Fen.wikipedia.org%3AStandard+deduction" class="Z3988"></span></span> </li> <li id="cite_note-Some_Tax_Benefits_Increase_Slightly_Due_to_Inflation_Adjustments,_Others_Are_Unchanged-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-Some_Tax_Benefits_Increase_Slightly_Due_to_Inflation_Adjustments,_Others_Are_Unchanged_13-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20151022222631/https://www.irs.gov/uac/Newsroom/In-2016-Some-Tax-Benefits-Increase-Slightly-Due-to-Inflation-Adjustments,-Others-Are-Unchanged">"In 2016, Some Tax Benefits Increase Slightly Due to Inflation Adjustments, Others Are Unchanged"</a>. <i>IRS</i>. 21 October 2015. Archived from <a rel="nofollow" class="external text" href="https://www.irs.gov/uac/Newsroom/In-2016-Some-Tax-Benefits-Increase-Slightly-Due-to-Inflation-Adjustments,-Others-Are-Unchanged">the original</a> on 22 October 2015.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=IRS&rft.atitle=In+2016%2C+Some+Tax+Benefits+Increase+Slightly+Due+to+Inflation+Adjustments%2C+Others+Are+Unchanged&rft.date=2015-10-21&rft_id=https%3A%2F%2Fwww.irs.gov%2Fuac%2FNewsroom%2FIn-2016-Some-Tax-Benefits-Increase-Slightly-Due-to-Inflation-Adjustments%2C-Others-Are-Unchanged&rfr_id=info%3Asid%2Fen.wikipedia.org%3AStandard+deduction" class="Z3988"></span></span> </li> <li id="cite_note-In_2015,_Various_Tax_Benefits_Increase_Due_to_Inflation_Adjustments-14"><span class="mw-cite-backlink"><b><a href="#cite_ref-In_2015,_Various_Tax_Benefits_Increase_Due_to_Inflation_Adjustments_14-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20141118012914/https://www.irs.gov/uac/Newsroom/In-2015,-Various-Tax-Benefits-Increase-Due-to-Inflation-Adjustments">"In 2015, Various Tax Benefits Increase Due to Inflation Adjustments"</a>. <i>IRS</i>. 30 October 2014. Archived from <a rel="nofollow" class="external text" href="https://www.irs.gov/uac/Newsroom/In-2015,-Various-Tax-Benefits-Increase-Due-to-Inflation-Adjustments">the original</a> on 18 November 2014.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=IRS&rft.atitle=In+2015%2C+Various+Tax+Benefits+Increase+Due+to+Inflation+Adjustments&rft.date=2014-10-30&rft_id=https%3A%2F%2Fwww.irs.gov%2Fuac%2FNewsroom%2FIn-2015%2C-Various-Tax-Benefits-Increase-Due-to-Inflation-Adjustments&rfr_id=info%3Asid%2Fen.wikipedia.org%3AStandard+deduction" class="Z3988"></span></span> </li> <li id="cite_note-IRS_Annual_Inflation_Adjustments_for_2014-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-IRS_Annual_Inflation_Adjustments_for_2014_15-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/uac/Newsroom/Annual-Inflation-Adjustments-for-2013">"IRS Annual Inflation Adjustments for 2014"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=IRS+Annual+Inflation+Adjustments+for+2014&rft_id=https%3A%2F%2Fwww.irs.gov%2Fuac%2FNewsroom%2FAnnual-Inflation-Adjustments-for-2013&rfr_id=info%3Asid%2Fen.wikipedia.org%3AStandard+deduction" class="Z3988"></span></span> </li> <li id="cite_note-IRS_Annual_Inflation_Adjustments_for_2013-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-IRS_Annual_Inflation_Adjustments_for_2013_16-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/uac/Newsroom/Annual-Inflation-Adjustments-for-2013">"IRS Annual Inflation Adjustments for 2013"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=IRS+Annual+Inflation+Adjustments+for+2013&rft_id=https%3A%2F%2Fwww.irs.gov%2Fuac%2FNewsroom%2FAnnual-Inflation-Adjustments-for-2013&rfr_id=info%3Asid%2Fen.wikipedia.org%3AStandard+deduction" class="Z3988"></span></span> </li> <li id="cite_note-17"><span class="mw-cite-backlink"><b><a href="#cite_ref-17">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20111119043445/https://www.irs.gov/newsroom/article/0,,id=248485,00.html">"In 2012, Many Tax Benefits Increase Due to Inflation Adjustments"</a>. <i>IRS</i>. 20 October 2011. Archived from <a rel="nofollow" class="external text" href="https://www.irs.gov/newsroom/article/0,,id=248485,00.html">the original</a> on 19 November 2011.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=IRS&rft.atitle=In+2012%2C+Many+Tax+Benefits+Increase+Due+to+Inflation+Adjustments&rft.date=2011-10-20&rft_id=https%3A%2F%2Fwww.irs.gov%2Fnewsroom%2Farticle%2F0%2C%2Cid%3D248485%2C00.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AStandard+deduction" class="Z3988"></span></span> </li> <li id="cite_note-18"><span class="mw-cite-backlink"><b><a href="#cite_ref-18">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/publications/p505/ch02.html#en_US_2011_publink1000138950">"IRS Publication 505 Chapter 2, Worksheet 2-3. 2011 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=IRS+Publication+505+Chapter+2%2C+Worksheet+2-3.+2011+Estimated+Tax+Worksheet%E2%80%94Line+2+Standard+Deduction+Worksheet&rft_id=https%3A%2F%2Fwww.irs.gov%2Fpublications%2Fp505%2Fch02.html%23en_US_2011_publink1000138950&rfr_id=info%3Asid%2Fen.wikipedia.org%3AStandard+deduction" class="Z3988"></span></span> </li> <li id="cite_note-19"><span class="mw-cite-backlink"><b><a href="#cite_ref-19">^</a></b></span> <span class="reference-text">Revenue Procedure 2007-66</span> </li> <li id="cite_note-20"><span class="mw-cite-backlink"><b><a href="#cite_ref-20">^</a></b></span> <span class="reference-text">Consumer Price Index Adjustments for 2007, Revenue Procedure 2006-53, 2006-48 I.R.B. 996.</span> </li> <li id="cite_note-21"><span class="mw-cite-backlink"><b><a href="#cite_ref-21">^</a></b></span> <span class="reference-text">I.R.C. §§ 63(c)(3), 63(f)(1)(A)</span> </li> <li id="cite_note-22"><span class="mw-cite-backlink"><b><a href="#cite_ref-22">^</a></b></span> <span class="reference-text">I.R.C. §§ 63(c)(3), 63(f)(1)(B)</span> </li> <li id="cite_note-23"><span class="mw-cite-backlink"><b><a href="#cite_ref-23">^</a></b></span> <span class="reference-text">I.R.C. §§ 63(c)(3), 63(f)(2)(A), 63(f)(4)</span> </li> <li id="cite_note-24"><span class="mw-cite-backlink"><b><a href="#cite_ref-24">^</a></b></span> <span class="reference-text">I.R.C. §§ 63(c)(3), 63(f)(2)(B), 63(f)(4)</span> </li> <li id="cite_note-25"><span class="mw-cite-backlink"><b><a href="#cite_ref-25">^</a></b></span> <span class="reference-text">I.R.S. publication 17 page 141</span> </li> </ol></div></div> </section><div class="mw-heading mw-heading2 section-heading" onclick="mfTempOpenSection(4)"><span class="indicator mf-icon mf-icon-expand mf-icon--small"></span><h2 id="External_links">External links</h2><span class="mw-editsection"> <a role="button" href="/w/index.php?title=Standard_deduction&action=edit&section=4" title="Edit section: External links" class="cdx-button cdx-button--size-large cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--icon-only cdx-button--weight-quiet "> <span class="minerva-icon minerva-icon--edit"></span> <span>edit</span> </a> </span> </div><section class="mf-section-4 collapsible-block" id="mf-section-4"> <ul><li><a rel="nofollow" class="external text" href="https://www.irs.gov">Internal Revenue Service Website</a></li></ul>    </section></div> <noscript><img src="https://login.m.wikimedia.org/wiki/Special:CentralAutoLogin/start?type=1x1&mobile=1" alt="" width="1" height="1" style="border: none; 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