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In addition to the standard deduction is the personal exemption deduction. Form 1040EZ combines the standard deduction and personal exemption into one entry on line 5.
If the taxpayer (or spouse) is not a dependent:
- Check the "No" box on line 5
- Enter the amount shown for the taxpayer's filing status on line 5
- Single filers enter $8,950, which is the standard deduction ($5,450) plus the personal exemption ($3,500)
- Married couples enter $17,900, which is the standard deduction ($10,900) plus their personal exemptions ($3,500 plus $3,500)
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The personal exemption for a taxpayer who is not a dependent is $3,500.
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