Personal exemption suspended.
For 2018, you can’t claim a personal exemption deduction for yourself, your spouse, or your dependents.
Standard deduction increased.
The standard deduction for taxpayers who don’t itemize their deductions on Schedule A of Form 1040 is higher for 2018 than it was for 2017. The amount depends on your filing status. You can use the 2018 Standard Deduction Tables near the end of this publication to figure your standard deduction.
2018 Standard Deduction Tables
If you are married filing a separate return and your spouse itemizes deductions, or if you are a dual-status alien, you can’t take the standard deduction even if you were born before January 2, 1954, or are blind.
Table 6.Standard Deduction Chart for Most People*
| IF your filing status is… | YOUR standard deduction is… |
| Single or Married filing separately | $12,000 |
| Married filing jointly or Qualifying widow(er) | 24,000 |
| Head of household | 18,000 |
| *Don’t use this chart if you were born before January 2, 1954, or are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent. Use Table 7 or 8 instead. | |