| 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 |
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