How to Adjust the Standard Deduction When Filing Jointly

The standard deduction reduces taxable income, lowering your overall tax bill. For joint filers, this deduction is higher than for single filers, and certain factors can further adjust the amount. Applying these adjustments correctly maximizes savings while ensuring compliance with IRS rules.

Before finalizing your return, confirm whether additional deductions apply and verify that you’re claiming the correct amount.

Qualifying Joint Filers

To file a joint tax return, both spouses must be legally married as of December 31 of the tax year. The IRS considers couples married for the entire year, even if they wed on the last day. This filing status generally provides a larger standard deduction and access to more favorable tax brackets than filing separately.

Both individuals must agree to file together and report combined income, deductions, and credits. If one spouse is a nonresident alien at any point during the year, they can still file jointly by electing to be treated as a U.S. resident for tax purposes. This requires reporting worldwide income, which may not always be beneficial. If one spouse passes away during the year, the surviving spouse can still file jointly for that tax year unless they remarry before year-end.

Legally married couples living apart can still file jointly unless legally separated under a divorce decree or separate maintenance agreement. Simply living in different households does not disqualify them. However, if one spouse refuses to sign the return, the other must use a different filing status.

Factors That May Increase the Standard Deduction

Certain circumstances can raise the standard deduction beyond the base amount for married couples filing jointly. Taxpayers 65 or older by the end of the tax year receive an additional $1,550 per qualifying spouse. For 2024, eligible couples can receive up to $3,100 in additional deductions.

Blindness, as defined by the IRS, also increases the standard deduction. A taxpayer is considered legally blind if they have a certified statement from a doctor confirming they cannot see better than 20/200 in their best eye with corrective lenses or if their field of vision is 20 degrees or less. This provides an extra $1,550 per blind spouse. If one spouse is both blind and over 65, they qualify for both increases.

Disaster-related tax relief may also impact the standard deduction. If the federal government declares a major disaster, affected taxpayers may qualify for an increased deduction for unreimbursed disaster-related losses. This applies only if the IRS issues specific guidance for the event, so taxpayers should check for updates when filing.

Documentation for Your Return

Maintaining thorough records is essential when claiming the standard deduction, especially if adjustments apply. While taxpayers taking the standard deduction are not required to provide receipts for itemized expenses, the IRS may request documentation to verify eligibility for additional deductions. Keeping relevant forms and supporting materials organized can prevent delays if the return is reviewed.

Proof of filing status is important, particularly for those filing jointly. Marriage certificates are not typically required when submitting a return, but they may be useful if marital status is questioned. If a spouse passed away during the tax year, a death certificate can confirm eligibility to file jointly. If claiming an increased deduction due to blindness, Form 1040 includes a checkbox for this status, but medical records or a statement from an optometrist may be necessary if the IRS requests verification.

Taxpayers should also retain income-related documents, as the standard deduction is applied against taxable income. W-2 forms, 1099s, and Social Security benefit statements all contribute to determining taxable earnings. Pre-tax deductions from wages, such as contributions to a traditional 401(k) or health savings account (HSA), should be accounted for to ensure accurate reporting. Additionally, any adjustments that reduce adjusted gross income (AGI), such as educator expenses or student loan interest deductions, should be documented, as AGI affects eligibility for certain tax benefits.

Verifying the Correct Deduction After Submission

After filing a joint tax return, confirming that the correct standard deduction was applied can help avoid penalties or missed savings. The IRS processes returns using automated systems, but errors can still occur, particularly if figures were entered incorrectly or if recent tax law changes affected eligibility. Reviewing the IRS transcript for the tax year in question can help verify the deduction claimed matches what was processed. Taxpayers can access this transcript through the IRS’s online portal, and any discrepancies should be addressed promptly by filing an amended return using Form 1040-X.

Comparing the final tax return against prior years’ filings can highlight inconsistencies that may indicate a miscalculation. If taxable income appears unusually high despite no significant changes in earnings or deductions, it may signal that the standard deduction was not properly applied. Using tax preparation software or consulting a professional can help identify potential errors. Some tax software platforms provide audit risk assessments, which can highlight areas where the IRS may flag discrepancies.