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For most taxpayers, the standard deduction is based on filing status.
| 2011 Standard Deduction | |
|---|---|
| Single | $5,800 |
| Head of household | $8,500 |
| Married filing jointly | $11,600 |
| Qualifying widow(er) with dependent child | $11,600 |
| Married filing separately | $5,800 |
Some taxpayers will itemize deductions. When their itemized deductions are greater than the standard deduction, they use the itemized deductions instead of the standard deduction.
