If neither you nor your spouse (if applicable) can be claimed as a dependent on someone else’s tax return, enter the appropriate amount stated in the shaded area on line 5.government agency in charge of managing the Federal Tax Code Go to source X Trustworthy Source Internal Revenue Service U.S. For 2014, the standard deduction for a single person was $10,150 and the deduction for a married couple filing jointly was $20,300.If you are not claimed as a dependent, follow the instructions and write the dollar amount associated with your filing status (single or married filing jointly), as described on that line of the form. For forms and publications, visit the Forms and Publications search tool.Enter your personal and standard deductions on line 5.
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