| Filing Status | Deduction Amount |
| Single | $5,350 |
| Married Filing jointly | $10,700 |
| Married filing separately | $5,350 |
| Head of Household | $7,850 |
| Surviving spouse | $10,700 |
| Dependent Deduction (minimum) | $850 |
| Additional amount for blindness or age | $1,050 |
| Additional amount for blindness or age if Single | $1,300 |
| Personal exemption | $3,400 |
| Filing Status | Income Ceiling |
| Single | $156,400 |
| Married Filing jointly | $234,600 |
| Married filing separately | $117,300 |
| Head of Household | $195,500 |
| Surviving spouse | $234,600 |
| Year | Amount |
| 2007 | $97,500 |
| 2008 | $102,000 |
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