Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

What's New This Year

Standard and Itemized Deductions

Standard Deduction

The standard deduction for taxpayers who do not itemize deductions on Form 1040, Schedule A, has increased. The standard deduction amounts for 2013 are:

  • Married Filing Jointly or Qualifying Widow(er) - $12,200
  • Head of Household - $8,950
  • Single or Married Filing Separately - $6,100

Taxpayers who are 65 and Older or are Blind

For 2013, the standard deduction for these taxpayers remains the same as last year:

  • $1,200 - Married Filing Jointly, Married Filing Separately, or Qualifying Widow(er)
  • $1,500 - Single or Head of Household
Form 1040, Tax and Credits section shows standard deduction amounts.