What Is the Deduction for Married Filing Jointly?

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Depending on a person's filing status, he is entitled a income tax standard deduction. The amount of the standard deduction varies each year. If using the standard deduction, then the taxpayer cannot itemize his deductions.

Married Defined

To take the deduction, the taxpayers must be married. To be married, the taxpayers must have "a legal union between a man and a woman as husband and wife," according to the Internal Revenue Service (IRS) in 2012.

Marriage at the End of the Year

Taxpayers are married if they are married on the last day of the year. For example, if there is no divorce decree before the end of the year, then the taxpayers may still file as married because the divorce is not yet final.

Standard Deduction for Married Filing Jointly

The standard deduction for people filing married and jointly was $11,900 for 2012.

Standard Deduction for Married Filing Separately

Taxpayers filing as married filing separately have a standard deduction of $5,950 in 2012.

Where to Claim Deduction

The standard deduction amount is claimed on Form 1040 Line 40.


About the Author

Carter McBride started writing in 2007 with CMBA's IP section. He has written for Bureau of National Affairs, Inc and various websites. He received a CALI Award for The Actual Impact of MasterCard's Initial Public Offering in 2008. McBride is an attorney with a Juris Doctor from Case Western Reserve University and a Master of Science in accounting from the University of Connecticut.

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