Personal exemption: | $3,500 per person
(none if filing as a dependent) |
||
Standard deduction: | if age 65/over; blind | ||
MFJ, QW | $10,900 | + $1,050 | |
HH | $8,000 | + $1,350 | |
S | $5,450 | + $1,350 | |
MFS | $5,450 | + $1,050 | |
Dependent: | greater of: ($900) or (earned income +$300)
up to standard deduction |
New for 2008 | Other Tax Adjustments |