The Tax Cuts and Jobs Act suspended personal exemptions for 2018–2025, but roughly doubled inflation-adjusted standard deduction amounts. For 2019, the amounts are $24,400 for married joint filers, $12,200 for single filers, $18,350 for heads of households and $12,200 for married couples filing separately. For an individual who can be claimed as a dependent on another’s return, the standard deduction is $1,100, or $350 plus the individual’s earned income, whichever is greater.

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