The standard deduction is a powerful tool for reducing your tax bill. It reduces your income — specifically, your adjusted gross income — and thus lowers how much of your income is subject to taxes. Taxpayers generally have two options: You can itemize your deductions or you can claim the standard deduction. The standard deduction is a specific dollar amount each year, set by the IRS.
Thanks to the Tax Cuts and Jobs Act of 2017, most taxpayers now take the standard deduction. That law almost doubled the standard deduction and reduced the itemized deductions available to taxpayers.
2024 standard deduction amounts
Here is the standard deduction by filing status for 2024, for returns filed in 2025.
| 2024 standard deduction amount | |
| Single | $14,600 |
| Head of household | $21,900 |
| Married filing jointly | $29,200 |
| Qualifying surviving spouse | $29,200 |
| Married filing separately | $14,600 |
2025 standard deduction amounts
Here is the standard deduction by filing status for 2025, for returns filed in 2026.
| Filing status | 2025 standard deduction amount |
| Single | $15,000 |
| Head of household | $22,500 |
| Married filing jointly | $30,000 |
| Qualifying surviving spouse | $30,000 |
| Married filing separately | $15,000 |
How the standard deduction works
The standard deduction reduces your adjusted gross income (AGI) to help lower your federal tax bill. The IRS usually increases the standard deduction every year to account for inflation. The amount you can deduct depends on your filing status, age and whether you are visually impaired.
If you claim the standard deduction, that exact dollar amount is deducted from your AGI. If the standard deduction reduces your AGI enough, a portion of your taxable income could drop into a lower tax bracket, saving you more on taxes.
The standard deduction applies to the tax year, not the year in which you file. For tax year 2024, for example, the standard deduction for those filing as married filing jointly is $29,200. That deduction applies to income earned in 2024, which is reported to the IRS on the return you’ll file in 2025.
When to claim the standard deduction
Generally, you want to claim the standard deduction if it’s a higher amount than the sum of all of your itemized deductions. That means, when choosing between claiming the standard deduction and itemizing, you first need to know what your itemized deductions add up to.
Itemizing your deductions lets you deduct the actual amount of certain expenses from your taxable income, up to IRS limits. Common itemized deductions include mortgage interest, some home equity loan interest, charitable contributions and eligible medical expenses.
Another popular itemized deduction is the state and local taxes (SALT) deduction, which lets taxpayers deduct their state and local taxes, including income taxes or sales taxes (you must choose between the two) and property taxes. The SALT deduction is currently capped at $10,000 per year, due to the Tax Cuts and Jobs Act, but the cap is set to expire after 2025, so Congress may extend or modify it.
You must file a Form 1040 Schedule A to tally and claim your itemized deductions. Make sure you keep records of those items you deducted in case you’re audited by the IRS.
For it to make sense to itemize deductions on your tax return, the total amount of your itemized deductions should exceed the standard deduction for your filing status. For example, if you’re married and file jointly, your standard deduction is $29,200 in 2024. Your itemized deductions need to exceed that dollar amount for itemizing to reduce your tax bill more than the standard deduction.
Otherwise, it makes more financial sense to claim the standard deduction. Plus, there’s less paperwork and record-keeping to worry about.
Standard deduction for older or visually impaired taxpayers
Taxpayers who are 65 or older, or who are blind, receive an extra standard deduction, on top of the regular one. On Form 1040 (or Form 1040SR, the tax return for seniors that has larger type), you can check one box if you’re 65 or older and a second box if you’re visually impaired.
If you’re married, there’s a box for your spouse to check if they’re 65 or older, and a box to check if they’re visually impaired. For married couples, the age and vision of each spouse is counted separately, meaning that an older couple could check up to four boxes, each worth an additional standard deduction. The total number of checked boxes determines the standard deduction amount.
In 2024 (for returns filed in 2025), the extra standard deduction for a taxpayer who is 65 or older, or blind, and…
- …married, is $1,550, per qualifying spouse.
- …not married (and doesn’t qualify as a surviving spouse) is $1,950.
Those amounts are doubled if you’re 65 or older and visually impaired.
Here are some examples of the value of the extra standard deduction for 65 or older and/or blind taxpayers, by filing status, for 2024, for returns filed in 2025:
| Filing status | 2024 extra standard deduction |
| Single, 65+ or blind | $1,950 |
| Single, 65+ and blind | $3,900 |
| Married filing jointly, one spouse is 65+ or blind | $1,550 |
| Married filing jointly, both spouses are 65+ or blind | $3,100 |
| Married filing jointly, both spouses are 65+ and blind | $6,200 |
In 2025 (for tax returns filed in 2026), the extra standard deduction for a taxpayer who is 65 or older, or blind, and…
- …married, is $1,600 per qualifying spouse.
- …not married (and doesn’t qualify as a surviving spouse), is $2,000.
Those amounts are doubled if you’re 65 or older and visually impaired.
Here are some examples of the value of the extra standard deduction for 65 or older and/or blind taxpayers, by filing status, for 2025, for returns filed in 2026.
| Filing status | 2025 extra standard deduction |
| Single, 65+ or blind | $2,000 |
| Single, 65+ and blind | $4,000 |
| Married filing jointly, one spouse is 65+ or blind | $1,600 |
| Married filing jointly, both spouses are 65+ or blind | $3,200 |
| Married filing jointly, both spouses are 65+ and blind | $6,400 |
For the standard deduction, if your 65th birthday was Jan. 1, the IRS considers you 65 for the previous tax year, and you may claim the larger standard deduction.
As for visual acuity, you may qualify for the larger deduction if you are partially blind by attaching a letter from your physician attesting to your limited vision.
Standard deduction for dependent taxpayers
Even taxpayers who are claimed as a dependent by another taxpayer may have a reason to file a tax return; for example, so they can get a refund of withheld money.
A taxpayer who is claimed as a dependent on someone else’s tax return for tax year 2024 (and who is younger than 65 and not blind) can claim a standard deduction of $1,300 or their earned income plus $450, whichever number is higher. (The deduction cannot exceed the basic standard deduction for the dependent taxpayer’s filing status.)
For 2025 (tax returns filed in 2026), the standard deduction for a taxpayer who is claimed as a dependent is the greater of $1,350 or their earned income plus $450.
Read the full article here
