Standard Deduction Amount

Single: $6,350

Married Filing Joint: $12,700

Married Filing Separately: $6,350

Head of Household: $9,350

Personal & Dependency Exemption: $4,050

Phase-Out Threshold for Exemptions and Itemized Deductions

Single: $261,500

Married Filed Jointly: $313,800

Married Filing Separately: $156,900

Head of Household: $287,650

Long-Term Capital Gains Rates

Taxpayers in top tax bracket (39.6%):  20%

Taxpayers in 25%, 28%, 33%, and 35% tax brackets:  15%

Taxpayers in tax rate bracket 15% or less:  0%