Standard Deduction for singles?

[tifandjim]

I don't know if any of you will know the answer to this question, or not. I was helping my mom with her taxes online, and I noticed that her standard deduction was only $5000, but her boyfriend's was $8200. I know that my mom had to file a different form (1040), since she had received alimony payments. Her boyfriend could file 1040EZ. That was the only difference we could find. Why would the single standard deduction be $8200 on 1040EZ, but only $5000 for a single standard deduction on 1040? I hope someone knows the answer to this, I can't find it anywhere on the IRS site.

 

[salmoneous]

$8200 represents the $5000 standard deduction and the $3200 personal exemption. On the 1040 you get both, but they are in different boxes.