The Standard Deduction is entered on line 36 of a
Form 1040(different if using
1040A or
1040X). It is a standard deduction given to
everyone who does not
itemize.
Standard Deduction for Most People:
single: $4300
Head Of Household: $6350
Married filling joint: $7200
Married filling seperate: $3600
Qualifying widower: $7200