$5,350

$5,450

$10,700

$10,900

$5,350

$5,450

$7,850

$8,000

$10,700

$10,900

Individuals who are 65 or older increase the above amounts by $1,300 ($1,050 if married or a qualifying widow(er)) and by another $1,300 or $1,050 if they are blind.

The $1,250 amount is increased to $1,350. The $1,050 amount is unchanged.

An individual who is claimed as a dependent is entitled to a standard deduction of the larger of (1) earned income + $300, or (2) $850. This amount may not exceed the amounts shown above for the dependent's filing status.

The $850 amount is increased to $900. There are no other changes.