STANDARD DEDUCTION Filing Status Married individuals filing joint returns and surviving spouses Heads of households Unmarried individuals (other than surviving spouses and heads of households) Married individuals filing separate returns Additional standard deduction for the aged and the blind; Individual who is married and surviving spouses Additional standard deduction for the aged and the blind; Individual who is unmarried and not a surviving spouse Taxpayer claimed as dependent on another taxpayer's return: Greater of (1) earned income plus $350 or (2) $1,100. *These amounts are $2,700 and $3,400, respectively, for a taxpayer who is both aged and blind. $ 25,100 $ 18,800 $ 12,550 $ 12,550 $1,350 $1,700 If taxable income is: Not over $9,950 Over $9,950 but not over $40,525 Over $40,525 but not over $86,375 Over $86,375 but not over $164,925 Over $164,925 but not over $209,425 Over $209,425 but not over $523,600 Over $523,600 Single The tax is: .10% of taxable income. .$995.00 + 12% of the excess over $9,950. ...$4,664.00 + 22% of the excess over $40,525. .. $14,751.00 + 24% of the excess over $86,375. . $33,603.00 + 32% of the excess over $164,925. . $47,843.00 + 35% of the excess over $209,425. .$157,804.25 + 37% of the excess over $523,600. If taxable income is: Not over $19,900 Married, Filing Joint and Surviving Spouse Over $19,900 but not over $81,050 Over $81,050 but not over $172,750 Over $172,750 but not over $329,850 Over $329,850 but not over $418,850 Over $418,850 but not over $628,300 Over $628,300 The tax is: . 10% of taxable income. ..$1,990.00 + 12% of the excess over $19,900. .$9,328.00 + 22% of the excess over $81,050. $29,502.00 +24% of the excess over $172,750. ...$67,206.00+32% of the excess over $329,850. ...$95,686.00 + 35% of the excess over $418,850. .$168,993.50 + 37% of the excess over $628,300. Heidi is 17 years old and a dependent of her parents. She receives $8,200 of wages from a part-time job and $9.300 of taxable interest from bonds she inherited. Her parents are married, file jointly, and have $180,000 of taxable income. (Click the icon to view the standard deduction amounts.) Click the icon to view the tax rate schedule for the Single filing status) Click the icon to view the tax rate schedule for the Married filing jointly filing status) Read the requirement Taxable income Tax Amount I