Key Tax Numbers for 2013
| Exemptions | |
| Each allowable exemption (21.1) | $ 3,900 |
| Phaseout starts/ends (21.12) | |
| Joint return/Qualifying widow/widower | $300,00/$422,500 |
| Head of Household | $275,000/$397,500 |
| Single | $250,000/$372,500 |
| Married filing separately | $150,000/$211,250 |
| Standard Deduction (13.1) | |
| Joint return/Qualifying widow/widower | $ 12,200 |
| Head of Household | $ 8,950 |
| Single | $ 6,100 |
| Married filing separately | $ 6,100 |
| Dependents-minimum deduction (13.5) | $ 1,000 |
| Additional deduction if age 65 or older, or blind (13.4) | |
| Married-per spouse, filing jointly or separately | $ 1,200 ($2,400 for age and blindness) |
| Qualifying widow/widower | $ 1,200 ($2,400 for age and blindness) |
| Single or head of household | $ 1,500 ($3,000 for age and blindness) |
| Long-term Care Premiums (17.15) | |
| Limit on premium allowed as medical expense | |
| Age 40 or under | $ 360 |
| Over 40 but not over 50 | $ 680 |
| Over 50 but not over 60 | $ 1,360 |
| Over 60 but not over 70 | $ 3,640 |
| Over 70 | $ 4,550 |
| IRA Contributions | |
| Traditional IRA contribution limit (8.2) | $ 5,500 |
| Additional contribution if age 50 or older but under 70½ | $ 1,000 |
| Deduction phaseout for active plan participant (8.4) | |
| Single or head of household | $ 59,000 − $ 69,000 |
| Married filing jointly, two participants | $ 95,000 − $ 115,000 |
| Married filing jointly, one participant | |
| Participant spouse | $ 95,000 − $ 115,000 |
| Non-participant spouse | $ 178,000 − $ 188,000 |
| Married filing ... | |
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