| 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 |
|
