Publication 501 (2017), Exemptions, Standard Deduction.

Introduction. This publication discusses some tax rules that affect every person who may have to file a federal income tax return. It answers some basic questions: who must file; who should file; what filing status to use; how many exemptions to claim; and the amount of the standard deduction.
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Publication 501 (2017), Exemptions, Standard Deduction.

Re: Single standard deduction

Should You Take the Standard Deduction? -- The Motley Fool Not sure whether itemizing versus taking the standard deduction will give you the largest tax break? Here are some factors to consider.