Michael, age 42 and single, has a 13-year-old son, Tony. Tony resides with his mother, Jennifer, in her home. Pursuant to the terms of their divorce, Michael properly claims Tony as a dependent on his income tax return. Michael pays child support payments to his ex-wife for support of his child. Jennifer does not claim Tony as her dependent but she does bear the economic burden of supporting the household in which they reside. What is the maximum amount of the 2018 standard deduction that Michael qualifies for?

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For the 2018 tax year, a single filer like Michael is entitled to a standard deduction of $12,000. The fact that he claims his son as a dependent does not increase his standard deduction amount. The standard deduction amounts are fixed based on filing status (single, married filing jointly, etc.) and do not vary with the number of dependents.

Michael, Age 42 and Single, Has a 13-Year-Old Son, Tony