If you are seeing $27,800 on Line 12a of the Form 1040 that is the Standard Deduction for Married Filing Jointly and both of you are age 65 or older.
Standard deductions for 2021
- Single - $12,550 add $1,700 if age 65 or older
- Married Filing Separately - $12,550 add $1,350 if age 65 or older
- Married Filing Jointly - $25,100 add $1,350 for each spouse age 65 or older
- Head of Household - $18,800 add $1,700 if age 65 or older
