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Most tax rates have been reduced. The 2018 tax rates are 10%, 12%, 22%, 24%, 32%, 35%, and 37%. Standard deduction amount increased. For 2018, the standard deduction amount has been increased for all filers. The amounts are: ? Single or Married filing separately?$ 12,000. ? Married filing jointly or Qualifying widow(er)?$24,000. ? Head of household?$18,000. See chapter 21. Personal exemption suspended. For 2018, you can't claim a personal exemption for yourself, your spouse, or your dependents. See chapter 3. Increased child tax credit and additional child tax credit. For 2018, the maximum child tax credit has increased to $2,000 per qualifying child, of which $1,400 can be claimed for the additional child tax credit. In addition, the modified adjusted gross income threshold at which the credit begins to phase out has increased to $200,000 ($400,000 if married filing jointly). See chapter 33.
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