Filing Status Standard deduction amount
(1) Single (and can be claimed as a dependent on another taxpayer’s federal return) $ 3,000
(1) Single (and cannot be claimed as a dependent on another taxpayer’s federal return) $ 7,500
(2) Married filing joint return $15,000
(3) Married filing separate return $ 7,500
(4) Head of household (with qualifying person) $10,500
(5) Qualifying widow(er) with dependent child $15,000
(1) Single (and can be claimed as a dependent on another taxpayer’s federal return) $ 3,000
(1) Single (and cannot be claimed as a dependent on another taxpayer’s federal return) $ 7,500
(2) Married filing joint return $15,000
(3) Married filing separate return $ 7,500
(4) Head of household (with qualifying person) $10,500
(5) Qualifying widow(er) with dependent child $15,000
