CHANGES FOR 2009 TAX YEAR   Social Security & Medicare. Wage limit has been raised to $106,800; COLA is 5.8% and maximum Social Security benefit was increased to $2,399 per month. Standard Deduction Amounts. All amounts were increased, as follows: Single - $5,700; Married filing separately - $5,700; Head of household - $8,350; Married filing joint - $11,400; Qualifying widow(er) - $11,400.   Exemption Value. The amount you can deduct for each exemption has increased to $3,650.   Mileage Deduction Rates. The amount you can deduct for mileage has increased as follows: Business - 55 cents per mile; Charitable Work - 14 cents and Medical Travel - 24 cents per mile.   Contributions to Retirement Accounts. Income phase-out thresholds for Roth IRA start at $166,000 for Joint filers and $105,000 for Single or Head of household filers. If you have a retirement plan at work, then income phase-out for a Traditional IRA starts at $89,000 for Joint filers and $55,000 for Single or Head of household filers.   CHANGES FOR 2010 TAX YEAR