A. A taxpayer may elect to take a standard deduction as follows:

1. 1. In the case of a single person or a married person filing separately, the standard deduction is $12,200, subject to subsection H of this section.
2. 2. In the case of a single person who is a head of a household, the standard deduction is $18,350, subject to subsection H of this section.
3. 3. In the case of a married couple filing a joint return, the standard deduction is $24,400, subject to subsection H of this section.

G. A taxpayer is not allowed to change an election to take, or not to take, the standard deduction if:

1. 1. The spouse of the taxpayer filed a separate return for any taxable year corresponding, for the purposes of subsection D of this section, to the taxable year of the taxpayer unless both of the following apply:

   1. (a) The spouse makes a change of election with respect to the standard deduction for the taxable year covered in the separate return consistent with the change of election sought by the taxpayer.
   2. (b) The taxpayer and spouse consent in writing to the assessment, within such a period as may be agreed on with the department, of any deficiency, to the extent attributable to the change of election, even though at the time of filing the consent the assessment of the deficiency would otherwise be prevented by the operation of any law or rule of law.
2. 2. The tax liability of the taxpayer or the taxpayer's spouse for the taxable year has been compromised.