Tax Year 2022 Standard Deduction and Exemptions (filed in 2023)
- Single - $12,950
- Married Filing Joint - $25,900
- Married Filing Separate - $12,950
- Head of Household - $19,400
- Qualifying Widow(er)/Surviving Spouse - $25,900
Personal Exemptions- ELIMINATED as of 2018
A person is considered to reach age 65 on the day before his or her 65th birthday.
If the taxpayer or spouse is legally blind and/or born before January 2, 1958, the following additions are added to the standard deduction for each occurrence:
- $1,400 for Married Filing Joint or Separate and Qualifying Widow(er) filers
- $1,7500 for Single and Head of Household filers
- Not available if itemizing deductions - If Married filing Separate and one spouse itemizes their deductions, the other must also itemize.