Page 97 - 2020 Publication 17

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2020 Standard Deduction Tables 14:38 - 19-Jan-2021
If you are married filing a separate return and your spouse itemizes deductions, or if you are a dual-status alien, you can't take the standard deduction
! even if you were born before January 2, 1956, or are blind.
CAUTION
Table 10-1. Standard Deduction Chart for Most People*
IF your filing status is... THEN your standard deduction is...
Single or Married filing separately $12,400
Married filing jointly or Qualifying widow(er) 24,800
Head of household 18,650
*Don't use this chart if you were born before January 2, 1956, are blind, or if someone else can claim you (or your spouse, if filing jointly) as a dependent. Use Table 10-2 or
10-3 instead.
Table 10-2. Standard Deduction Chart for People Born Before January 2, 1956, or Who Are Blind*

Check the correct number of boxes below. Then go to the chart.
You: Born before January 2, 1956 Blind
Your spouse: Born before January 2, 1956 Blind
Total number of boxes checked
IF AND THEN
your filing status is... the number in the box above is... your standard deduction is...
Single 1 $14,050
2 15,700
Married filing jointly 1 $26,100
2 27,400
3 28,700
4 30,000
Qualifying widow(er) 1 $26,100
2 27,400
Married filing 1 $13,700
separately** 2 15,000
3 16,300
4 17,600
Head of household 1 $20,300
2 21,950
*If someone else can claim you (or your spouse, if filing jointly) as a dependent, use Table 10-3 instead.
**You can check the boxes for Your Spouse if your filing status is married filing separately and your spouse had no income, isn’t filing a return, and can’t be claimed as a
dependent on another person’s return.

Table 10-3. Standard Deduction Worksheet for Dependents
Use this worksheet only if someone else can claim you (or your spouse, if filing jointly) as a dependent.
Check the correct number of boxes below. Then go to the worksheet.
You: Born before January 2, 1956 Blind
Your spouse: Born before January 2, 1956 Blind
Total number of boxes checked
1. Enter your earned income (defined below). If none, enter -0-. 1.
2. Additional amount. 2. $350
3. Add lines 1 and 2. 3.
4. Minimum standard deduction. 4. $1,100
5. Enter the larger of line 3 or line 4. 5.

6. Enter the amount shown below for your filing status.
• Single or Married filing separately— $12,400 6.
• Married filing jointly— $24,800
• Head of household— $18,650
7. Standard deduction.
a. Enter the smaller of line 5 or line 6. If born after January 1, 1956, and not blind, stop here. This is your
standard deduction. Otherwise, go on to line 7b. 7a.
b. If born before January 2, 1956, or blind, multiply $1,650 ($1,300 if married) by the number in the box above. 7b.
c. Add lines 7a and 7b. This is your standard deduction for 2020. 7c.

Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any
taxable scholarship or fellowship grant.

Chapter 10 Standard Deduction Page 93