Find the tax. Use $3700 for each personal exemption; a standard deduction of $5800 for single people, $11,600 for married people filing jointly, $5800 for married people filing separately, and $8500 for head of a household; and the tax rate schedule. Lilly Donaldson had wages of $31,616, other income of $2900, dividends of $207, interest of $335, and a regular IRA contribution of $777 last year. She had deductions of $1345 for state income tax, $1514 for property tax, $1534 in mortgage interest, and $787 in contributions. Donaldson claims three exemptions and files as head of household.