2007 deduction amounts

Standard deduction amounts
The amount you can claim depends upon your filing status and age.
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For taxpayers younger than 65, the amounts are:

Standard deductions

Single $5,350 Head of household $7,850 Married filing jointly $10,700 Qualifying widow or widower $10,700 Married filing separately $5,350

Standard deductions for older, visually impaired taxpayers
Taxpayers age 65 or older, as well as visually impaired/blind filers, are allowed larger standard deduction amounts. To determine which amount you can claim, you must check the appropriate boxes on your Form 1040 or Form 1040A (Form 1040EZ is not available to filers age 65 or older):

	You were born before Jan. 2, 1943.*
	Your spouse was born before Jan. 2, 1943.*
	You are blind.**
	Your spouse is blind.**

Based on the number of boxes checked, your standard deduction will be:

Standard deductions: 65+ or visually impaired

* If your 65th birthday is Jan. 1, the IRS considers you age 65 for the previous tax year and you may claim the larger standard deduction.
** You may qualify for the larger deduction even if you are partially blind by attaching a letter from your physician attesting to your limited vision.