The standard deduction is a deduction for individuals who do not have
much in "below-the-line" deductions and, rather than make those persons
list those minimal deductions, a flat amount is allowed even though the
individual has not necessarily paid such amount. For 2008, the standard
deduction is $10,900 for married filing jointly, $8,000 for heads of
household, and $5,450 for single and married filing separately. For
2009, the standard deduction is $11,400 for joint filers, $5,700
for singles and married filing separately, and $8,350 for heads of
household.