The IRS allows every taxpayer, based on your filing status, to deduct a flat dollar amount from your Adjusted Gross Income (AGI).
Tax year 2025 Standard Deduction amounts (filed in 2026)
2025 Standard Deduction Amounts:
- Single or Married Filing Separately (MFS) $15,750
- Married Filing Joint (MFJ) or Surviving Spouse $31,500
- Head of Household (HoH) $23,625
2025 Additional age 65 or older or blind
A person is considered to reach age 65 on the day before his or her 65th birthday.
If the taxpayer or spouse is legally blind and/or born before January 2, 1961, the following additions are added to the standard deduction for each occurrence:
- Married Filing Joint, Surviving Spouse, or Married Filing Separate $1,600 (per qualifying individual)
- Single or Head of Household $2,000.
2025 New Deduction (One Big Beautiful Bill Act)
- New Deduction beginning in 2025 and expected to continue through 2028: An additional deduction of $6,000 for qualifying individuals 65 and older ($12,000 for Married filing Joint couples if both couples meet the age and income requirements). This is in addition to the current additional deduction as noted above for seniors.
Tax year 2024 Standard Deduction amounts (filed in 2025)
2024 Standard Deduction Amounts:
- Single or Married Filing Separately (MFS) $14,600
- Married Filing Joint (MFJ) or Surviving Spouse $29,200
- Head of Household (HoH) $21,900
2024 Additional age 65 or older or blind
A person is considered to reach age 65 on the day before his or her 65th birthday.
If the taxpayer or spouse is legally blind and/or born before January 2, 1960, the following additions are added to the standard deduction for each occurrence:
- Married Filing Joint, Surviving Spouse, or Married Filing Separate $1,550 (per qualifying individual)
- Single or Head of Household $1,950
Tax year 2023 Standard Deduction amounts (filed in 2024)
2023 Standard Deduction Amounts:
- Single or Married Filing Separately (MFS) $13,850
- Married Filing Joint (MFJ) or Surviving Spouse $27,700
- Head of Household (HoH) $20,800
2023 Additional age 65 or older or blind
A person is considered to reach age 65 on the day before his or her 65th birthday.
If the taxpayer or spouse is legally blind and/or born before January 2, 1959, the following additions are added to the standard deduction for each occurrence:
- Married Filing Joint, Surviving Spouse, or Married Filing Separate $1,500 (per qualifying individual)
- Single or Head of Household $1,850
Tax year 2022 Standard Deduction amounts (filed in 2023):
2022 Standard Deduction Amounts:
- Single or Married Filing Separately (MFS) $12,950
- Married Filing Joint (MFJ) or Surviving Spouse $25,900
- Head of Household (HoH) $19,400
2022 Additional age 65 or older or blind
A person is considered to reach age 65 on the day before his or her 65th birthday.
If the taxpayer or spouse is legally blind and/or born before January 2, 1958, the following additions are added to the standard deduction for each occurrence:
- Married Filing Joint, Surviving Spouse, or Married Filing Separate $1,400 (per qualifying individual)
- Single or Head of Household $1,750
Tax year 2021 Standard Deduction amounts (filed in 2022)
2021 Standard Deduction Amounts:
- Single or Married Filing Separately (MFS) $12,550
- Married Filing Joint (MFJ) or Surviving Spouse $25,100
- Head of Household (HoH) $18,800
2021 Additional age 65 or older or blind
A person is considered to reach age 65 on the day before his or her 65th birthday.
If the taxpayer or spouse is legally blind and/or born before January 2, 1957, the following additions are added to the standard deduction for each occurrence:
- Married Filing Joint, Surviving Spouse, or Married Filing Separate $1,370 (per qualifying individual)
- Single or Head of Household $1,700
Dependents
The standard deduction for a dependent claimed on another's return in 2025 is:
- $1,350 OR
- $450 plus the dependent's earned income (not to exceed the standard deduction amount for their filing status)
Personal Exemptions- ELIMINATED as of 2018