Standard Deduction Amounts by Year and Filing Status

The standard deduction is a specific dollar amount that taxpayers can subtract from their adjusted gross income (AGI), which lowers their taxable income. Its purpose is to simplify tax filing by allowing individuals to reduce their tax obligation without tracking numerous expenses.

Standard Deduction Amounts by Filing Status

The standard deduction amount a taxpayer can claim is tied to their filing status. The Internal Revenue Service (IRS) has five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er). Each status has a different standard deduction amount to reflect varied household financial situations.

These amounts are not static, as the IRS adjusts them annually for inflation. The adjustments for an upcoming tax year are announced in the fall of the preceding year. For example, the 2024 amounts, used for tax returns filed in 2025, were released in late 2023.

| Filing Status | 2024 (Filed in 2025) | 2023 (Filed in 2024) | 2022 (Filed in 2023) |
| :— | :— | :— | :— |
| Single | $14,600 | $13,850 | $12,950 |
| Married Filing Jointly & Qualifying Widow(er) | $29,200 | $27,700 | $25,900 |
| Married Filing Separately | $14,600 | $13,850 | $12,950 |
| Head of Household | $21,900 | $20,800 | $19,400 |

Additional Standard Deduction Amounts

Taxpayers who are age 65 or older or are legally blind may qualify for an additional amount to increase their standard deduction. To qualify as blind, a taxpayer must have a certified letter from an eye doctor. These additional amounts are added to the base standard deduction, and a taxpayer who is both over 65 and blind can claim both. The value of this extra deduction depends on the taxpayer’s filing status.

| Condition | Additional Amount (2024) | Additional Amount (2023) |
| :— | :— | :— |
| Single or Head of Household | $1,950 | $1,850 |
| Married (per qualifying person) | $1,550 | $1,500 |

For example, a single individual who is 68 years old would add $1,950 to their 2024 base standard deduction of $14,600, for a total of $16,550. If that same person were also legally blind, they would add another $1,950, resulting in a total deduction of $18,500.

Limitations on Claiming the Standard Deduction

Certain taxpayers are ineligible to claim the standard deduction. This includes a married individual filing a separate return if their spouse chooses to itemize deductions; if one spouse itemizes, the other must also and receives a standard deduction of zero. Nonresident aliens and dual-status aliens are also ineligible.

Dependents

A limitation applies to individuals who can be claimed as a dependent on another person’s tax return. A dependent’s standard deduction is limited. For the 2024 tax year, it is the greater of $1,300 or their total earned income plus $450. This amount cannot exceed the regular standard deduction for the dependent’s filing status.

For instance, a student claimed as a dependent who earned $5,000 in 2024 would calculate their deduction as their earned income ($5,000) plus $450, for a total of $5,450. Because $5,450 is greater than $1,300 and less than the full single standard deduction ($14,600), their standard deduction would be $5,450.

Choosing Between Standard and Itemized Deductions

Taxpayers can either take the standard deduction or itemize deductions. Itemizing involves listing specific, eligible expenses to subtract from AGI. Common itemized deductions include:

• Home mortgage interest
• State and local taxes (SALT), capped at $10,000 per household
• Medical and dental expenses that exceed 7.5% of AGI
• Charitable contributions

The choice depends on which amount is higher. A taxpayer should add up their potential itemized deductions and compare that total to the standard deduction for their filing status. If the itemized total is greater than the standard deduction, itemizing will lower their tax bill. If the standard deduction is higher, they should claim it instead.

For example, a married couple filing jointly for 2024 has a standard deduction of $29,200. If their total itemized deductions are $24,000, they should take the standard deduction. If their itemized total is $32,000, they should choose to itemize.