where did the standard deduction of $21,900 come from with theis scenario: Jeremy (unmarried) earned $101,900 in salary and $3,150 in interest income during the year. Jeremy's employer withheld $10,000 of federal income taxes from Jeremy's paychecks during the year. Jeremy has one qualifying dependent child (age 14) who lives with him. Jeremy qualifies to file as head of household and has $26,900 in itemized deductions.