Tax Deductions for Married Couples Filing Jointly

A tax deduction is an expense the Internal Revenue Service (IRS) allows taxpayers to subtract from their gross income. The function of a deduction is to lower the amount of income subject to federal tax, which can decrease a taxpayer’s overall tax liability. This information covers the deductions available to married couples using the “married filing jointly” status for the 2025 tax year, for returns filed in early 2026.

The 2025 Standard Deduction for Married Couples

Married couples filing a joint tax return have the option to take the standard deduction, which is a predetermined amount set by tax law that reduces their taxable income. For the 2025 tax year, the standard deduction for this filing status is $30,700. This amount provides a straightforward way for couples to lower their tax obligation without needing to track individual expenses.

The standard deduction amount can be higher for couples who meet certain age or vision-related criteria. If one spouse is age 65 or older or is legally blind, the standard deduction increases. For 2025, the additional amount is $1,600 for each qualifying condition per spouse. For example, if one spouse is 65 or older, the joint standard deduction becomes $32,300.

If both spouses are 65 or older, the deduction increases by $3,200, for a total of $33,900. Similarly, if one spouse is blind and the other is over 65, the deduction also increases by $3,200. These additions are cumulative, so a couple where both spouses are over 65 and both are blind could add $6,400 to their base standard deduction.

Deciding Whether to Itemize Deductions

Itemizing involves listing specific deductible expenses on Schedule A of Form 1040. The choice hinges on a direct comparison: if the total of a couple’s itemized deductions is greater than their standard deduction amount, itemizing will result in a lower tax bill. For 2025, this means a couple would need more than $30,700 in eligible expenses to benefit from itemizing, or a higher amount if they qualify for additions for age or blindness.

To make this determination, couples should compile a list of all possible itemized expenses incurred during the tax year. These expenses fall into categories like state and local taxes, home mortgage interest, charitable gifts, and medical costs. If the itemized total is higher, choosing to itemize is the more advantageous path; otherwise, taking the standard deduction is the better option.

Common Itemized Deductions for Joint Filers

State and Local Taxes (SALT)

The state and local tax (SALT) deduction allows taxpayers to deduct payments for either state and local income taxes or sales taxes. Payments for state and local real estate and personal property taxes can also be included. However, the total SALT deduction is capped at $10,000 per household, per year. This cap is scheduled to expire after 2025 unless Congress acts to extend it.

Home Mortgage Interest

Married couples filing jointly can deduct the interest paid on mortgage debt for their primary residence and a second home. For mortgages taken out after December 15, 2017, the deduction is limited to interest on up to $750,000 of mortgage debt. For mortgages that originated before this date, the previous limit of $1 million in debt still applies. Interest on home equity loans is deductible only if the loan was used to buy, build, or substantially improve the home that secures the loan.

Charitable Contributions

Donations made to qualified charitable organizations can be itemized. This includes cash contributions and the fair market value of non-cash items like clothing or property. For cash contributions, taxpayers can deduct an amount up to 60% of their Adjusted Gross Income (AGI). For any single non-cash donation over $500, taxpayers must complete and file Form 8283.

Medical and Dental Expenses

Taxpayers can deduct certain unreimbursed medical and dental expenses for themselves, their spouse, and their dependents. This deduction is subject to a threshold, as you can only deduct the amount of medical expenses that exceeds 7.5% of your AGI. For instance, if a couple’s AGI is $100,000, the first $7,500 of their medical expenses is not deductible. If they had $10,000 in eligible expenses, they could deduct $2,500.

Other Key Deductions (Adjustments to Income)

Beyond the choice between standard and itemized deductions, there are other deductions known as “adjustments to income.” These are also called “above-the-line” deductions because they are subtracted from gross income to calculate Adjusted Gross Income (AGI). These adjustments can be claimed regardless of whether a taxpayer itemizes or takes the standard deduction.

Traditional IRA Contributions

Contributions to a traditional Individual Retirement Arrangement (IRA) may be deductible. For 2025, the maximum contribution to an IRA is $7,000 per person, or $8,000 for those age 50 and over. The deductibility of these contributions depends on income and whether the spouses are covered by a retirement plan at work. If both spouses are covered by a workplace plan, the deduction is phased out for married couples with a Modified Adjusted Gross Income (MAGI) between $123,000 and $143,000.

Health Savings Account (HSA) Contributions

Contributions made to a Health Savings Account (HSA) are also deductible above the line. To contribute to an HSA, an individual must be covered by a high-deductible health plan (HDHP). For 2025, married couples with family HDHP coverage can contribute up to $8,550 to an HSA. An additional catch-up contribution of $1,000 is allowed for each spouse age 55 or older.

Student Loan Interest

Interest paid on qualified student loans is another above-the-line deduction. For 2025, taxpayers can deduct up to $2,500 of student loan interest paid during the year. This deduction is subject to income limitations. For married couples filing jointly, the ability to take the deduction begins to phase out with a MAGI between $165,000 and $195,000.