What's new for filing 2015 tax returns.

• Position: FTB NEWS

* Standard Deductions: The standard deduction amount for single or separate taxpayers increased from $3,992 to $4,044 for tax year 2015. For joint, surviving spouse or head of household taxpayers, the standard deduction increased from $7,984 to $8,088 for tax year 2015.

* Personal Exemptions: The personal exemption amount for single, separate and head of household taxpayers increased from $108 to $109 for the 2015 tax year. For joint or surviving spouse, the personal exemption credit increased from $216 to $218.

* Dependent Exemptions: The dependent exemption credit increased from $333 per dependent claimed in the 2014 tax year to $337 each for 2015.

* Earned Income Tax Credit: For taxable years beginning on or after Jan. 1, 2015, the...