Single

• If you are single or married filing separately, your standard deduction is $5,450. If your spouse itemizes her deductions--and you are filing separately--you may not use the standard deduction.
  
  

Married Filing Jointly

• When you file a joint return with your spouse, you standard deduction is $10,900. Qualifying widows may use the same deduction.
  
  

Head of Household

• Your standard deduction is $8,000 if you file as head of household. You must be unmarried to file as head of household.
  
  

Senior Citizen or Blind

• Persons over 65 years old or anyone who is blind may add between $1,050 and $1,350 to their standard deduction.
  
  

Real Estate Taxes

• Your standard deduction may increase when you add state and local property taxes that would be deductible if you itemized your deductions.