| Personal exemption: | This was eliminated for tax years 2018-2025 with the Tax Cut and Jobs Act of 2017, and permanently repealed with the 2025 tax bill.
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| Standard deduction: | if age 65/over; blind | ||
| MFJ, QW | $31,500 | + $1,600 | |
| HH | $23,625 | + $2,000 | |
| S | $15,750 | + $2,000 | |
| MFS | $15,750 | + $2,000 | |
There is an additional 'age 65/over' deduction of $6,000 for tax years 2025-2028. This additional deduction is reduced by 6% of modified adjusted gross income over $75,000 for single filers and $150,000 for joint filers. | Dependent: | greater of: ($1,350) or (earned income +$450)
up to standard deduction |
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