Filing Status

Under 65

Over 65

Single

$12,400

$14,050

Married Filing Jointly

$24,800

$27,400

Married Filing Separately

$5

$5

Head of Household

$18,650

$20,300

Qualifying widow(er) with dependent child

$24,800

$26,100

Self Employed

$400 (net earnings)

$400 (net earnings)