Standard Deduction
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TaxAct® will use the higher of your itemized deductions or the standard deduction for your filing status to maximize your tax benefit. The total of your itemized deductions is reported on Schedule A, Line 17.

The standard deduction for 2019 for each filing status is:

Filing Status Under 65 65 or Older
Single $12,200 $13,850
Head of Household $18,350 $20,000
Married Filing Joint $24,400 $25,700 if one spouse 65 or older
$27,000 if both spouses 65 or older
Married Filing Separate $12,200 $13,850
Qualifying Widow(er) $24,400 $25,700

However, if you and/or your spouse was blind in 2019, or could be claimed as a dependent by another person, your standard deduction will differ from the above amounts. Refer to the IRS Instructions for Form 1040 U.S. Individual Income Tax Return, Line 8 to verify the standard deduction that you should use.

Note. If your filing status is Married Filing Separately, you and your spouse must either both itemize deductions or both use the standard deduction.