Standard Deductions

2018 Standard Deductions

If your minimum gross income equals the below amount for your age and filing status, you are required to file a Federal tax return, assuming you do not have a special situation such as self-employment income of over $400.

Single
Age Amount
Under 65 $12,000
Blind, or 65+ $13,600
65+ and Blind $15,200
Married Filing Jointly
Age Amount
Both Spouses: Under 65 $24,000
One Spouse:Blind, or 65+ $25,300
Both Spouses: Blind, or 65+ $26,600
One Spouse: 65+ and Blind $26,600
One Spouse: 65+ and Blind
Other Spouse: Blind, or 65+
$27,900
Both Spouses: 65+ and Blind $29,200
Married Filing Separately
Age Amount
Spouse Itemizes $0
Under 65 $12,000
Blind, or 65+ $13,300
65+ and Blind $14,600
Head of Household
Age Amount
Under 65 $18,000
Blind, or 65+ $19,600
65+ and Blind $21,200
Qualifying Widow(er)
Age Amount
Under 65 $24,000
Blind, or 65+ $25,300
65+ and Blind $26,600

The dependent standard deduction for tax year 2018 remains $1,050 for dependents with unearned income only. For dependents who have both earned and unearned income, the standard deduction is the greater of $1,050 or the dependent’s earned income plus $350, but not more than the standard deduction for their filing status.