For a single person under 65: standard deduction $6,300 plus personal exemption $4,050 = $10,350 can be earned before income tax is due. More, if you use tax ad

For a single person under 65: standard deduction $6,300 plus personal exemption $4,050 = $10,350 can be earned before income tax is due. More, if you use tax advantaged retirement and HSA accounts. Note: this only applies to the personal income tax, not the payroll or self employment taxes.