2009 At a Glance 2009 Personal Exemption $3,650 2009 Standard Deduction Married,Filing Jointly  $11,400 Single  $5,700                                                                                 Married, Filing Separately  $5,700 Head of Household  $8,350 Blind or over 65 & married - add $1,100 for each if applicable Blind or over 65 & single/head of household - add $1,400 for each if applicable A dependent must file a tax return if they have either unearned income over $950 or earned income over $5700 if under 65 years of age. 2009-2010 Standard Mileage Rates- Mileage Rates 2009 2010 Business 55 cents 50 cents Charitable 14 cents 14 cents Moving & Medical 24 cents 16.5 cents   2009 Social Security Earnings Limit before reaching full retirement age $14,160 at full retirement or older no limit 2009 Wage base Social Security tax $106,800 Medicare no limit                                                                                                                                                       This website should not be used as a substitute for professional advice.  If legal advice or other expert assistance is required, the services of a competent tax advisor should be sought.