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For most taxpayers, the standard deduction is based on filing status.
|2014 Standard Deduction|
|Head of household||$9,100|
|Married filing jointly||$12,400|
|Qualifying widow(er) with dependent child||$12,400|
|Married filing separately||$6,200|
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.