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. Glenn and Natalie Dowling had combined wages and salaries of $69,228, other income of $5223, dividend income of $328, and interest income of $653. They have adjustments to income of $2400. Their itemized deductions are $8272 in mortgage interest, $1611 in state income tax, $846 in real estate taxes, and $1193 in charitable contributions. The Dowlings filed a joint return and claimed four exemptions.