Internal Revenue Service United States Department of the Treasury
Module 7: Standard Deduction

Page 2 of 7


For most taxpayers, the standard deduction is based on filing status.

2014 Standard Deduction
Single $6,200
Head of household $9,100
Married filing jointly $12,400
Qualifying widow(er) with dependent child $12,400
Married filing separately $6,200

Tax Tip

Some taxpayers will itemize deductions. When their itemized deductions are greater than the standard deduction, they use the itemized deductions instead of the standard deduction.


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