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IRS.gov Website
Publication 501
taxmap/pubs/p501-008.htm#en_us_publink100033487

2015 Standard Deduction Tables(p25)

rule
EIC
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, 1951, or are blind.

Table 6.Standard Deduction Chart for Most People*

IF your filing status is...YOUR standard deduction is...
Single or Married filing separately$ 6,300
Married filing jointly or Qualifying widow(er) with dependent child 12,600
Head of household  9,250
*Don't use this chart if you were born before January 2, 1951, or are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent. Use Table 7 or 8 instead.

Table 7. Standard Deduction Chart for People Born Before January 2, 1951, or Who are Blind*

Check the correct number of boxes below. Then go to the chart.
You:  Born before January 2, 1951  □  Blind  □
Your spouse, if claiming spouse's exemption:  Born before January 2, 1951  □  Blind  □
Total number of boxes you checked box  
IF
your filing status is...
AND
the number in the box above is...
THEN
your standard deduction is...
Single 1$ 7,850
2  9,400
Married filing jointly or
Qualifying widow(er) with dependent child
 1$13,850
2 15,100
3 16,350
4 17,600
Married filing separately 1$ 7,550
2  8,800
3  10,050
4 11,300
Head of household 1$ 10,800
2  12,350
*If someone else can claim you (or your spouse if filing jointly) as a dependent, use Table 8 instead.
taxmap/pubs/p501-008.htm#en_us_publink100022921
PencilTable 8.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, 1951 □Blind □
Your spouse, if claiming spouse's exemption: Born before January 2, 1951 □ Blind □
Total number of boxes you checked box
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.$1,050
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—$6,300
  • Married filing jointly—$12,600
  • Head of household—$9,250
6.
7. Standard deduction.    
 a.Enter the smaller of line 5 or line 6. If born after January 1, 1951, and not blind, stop here. This is your standard deduction. Otherwise, go on to line 7b. 7a.
 b.If born before January 2, 1951, or blind, multiply $1,550 ($1,250 if married) by the number in the box above.7b.
 c.Add lines 7a and 7b. This is your standard deduction for 2015.7c.
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.