13,950 is the Standard Deduction for Joint with one spouse over 65. 2017 was also the last year for personal exemptions.
Single 6,350 + 1,550 for 65 and over
HOH 9,350 + 1,550 for 65 and over
Joint 12,700 + 1,250 for each 65 and over
Married filing Separate 6,350 + 1,250 for 65 and over
For 2017 the personal exemption was $4,050 per person.
What is on your 1040 line 40? Don't recall a different Standard Deduction for a disaster. Maybe there was a special credit? 7200 doesn't remind me of anything. Why are you asking? Did the IRS send you a bill?
