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

Standard Deduction

Determining the Allowable Portion

Calculating the Allowable Portion

Based on each taxpayer's situation, you can determine the amount of the standard deduction using one of the following:

Standard Deduction Table.
Form 1040
Standard Deduction Chart for People Age 65 or Older or Blind

Form 1040

Standard Deduction Chart for People Age 65 or Older or Blind