Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 11

Every taxpayer, other than a dependent of another taxpayer, is entitled to a standard deduction. This is a subtraction from your income, and the amount you claim is based on your filing status. Table I.1 shows the standard deduction amounts for 2021. In 2018 (the most recent year for statistics), about 88% of all filers used the standard deduction.

In addition to the basic standard deduction, certain taxpayers can increase these amounts. An additional standard deduction amount applies to those age 65 and older and for blindness. For 2021, the additional amount is $1,700 for individuals who are not married and are not a surviving spouse and $1,350 for those who are married or a surviving spouse.