Bruce, 65, supports his mother who lives with him. What is the maximum amount of the 2018 standard deduction that Bruce qualifies for?

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For the tax year 2018, the standard deduction for an individual who could be claimed as a dependent on another person's tax return was limited to the greater of $1,050 or the individual's earned income plus $350, not to exceed the standard deduction for an unclaimed single filer, which was $12,000. However, since Bruce is 65, he qualifies for an additional standard deduction of $1,600 for being over age 65. Additionally, because he is supporting his mother, he may qualify for the head of household filing status, which has a higher standard deduction. For 2018, the standard deduction for a head of household was $18,000. Adding the additional standard deduction for age, the total comes to $19,600.

Bruce, 65, Supports His Mother Who Lives with Him