Exhibit 3.4 Basic Standard Deduction Amounts Filing Status 2018 2019 Single $12,000 $12,200 Married, filing jointly 24,000 24,400 24,000 24,400 Surviving spouse Head of household Married, filing separately 18,000 18,350 12,000 12,200 Certain taxpayers are not allowed to claim any standard deduction, and the standard deduction is limited for others. These provisions are discussed later in the chapter. A taxpayer who is age 65 or over or blind qualifies for an additional standard deduction of $1,300 or $1,650, depending on filing status (see amounts in Exhibit 3.5). Two additional standard deductions are allowed for a taxpayer who is age 65 or over and blind. The additional standard deduction provisions also apply for a qualifying spouse who is age 65 or over or blind, but not for a dependent. Exhibit 3.5 Amount of Each Additional Standard Deduction Filing Status 2018 2019 Single $1,600 $1,650 1,300 1,300 1,300 1,300 Married, filing jointly Surviving spouse Head of household Married, filing separately 1,600 1,650 1,300 1,300 a. Drew and Meg, ages 40 and 41, respectively, are married and file a joint return. In addition to four dependent children, they have AGI of $125,000 and itemized deductions of $27,000. AGI $125,000 Less: Taxable income $ b. Sybil, age 40, is single and supports her dependent parents, who live with her. Sybil also supports her grandfather, who lives in a nursing home. She has AGI of $80,000 and itemized deductions of $8,000. AGI $80,000 Less: Taxable income C. Scott, age 49, is a surviving spouse. His household includes two unmarried stepsons who qualify as his dependents. He has AGI of $75,000 and itemized deductions of $10,100. AGI $75,000 Less: Taxable income d. Amelia, age 33, is an abandoned spouse and maintains a household for her three dependent children. She has AGI of $58,000 and itemized deductions of $10,650. AGI $58,000 Less: Taxable income e. Dale, age 42, is divorced but maintains the home in which he and his daughter, Jill, live. Jill is single and qualifies as Dale's dependent Dale has AGI of $64,000 and itemized deductions of $9,900. AGI $ 64,000 Less: Taxable income