The Additional Standard Deduction for People Over 65

The standard deduction is a fixed dollar amount that taxpayers can subtract from their adjusted gross income, reducing the amount of income subject to tax. It serves as a simplified alternative to itemizing deductions. The Internal Revenue Service (IRS) adjusts the standard deduction amounts each year for inflation. For taxpayers who are age 65 or older or are legally blind, the tax code provides for a higher standard deduction.

Standard Deduction Amounts

The base standard deduction amount is determined by your filing status. For the 2024 tax year (the return you file in 2025), these amounts are:

• Single: $14,600
• Married Filing Jointly & Qualifying Widow(er): $29,200
• Head of Household: $21,900
• Married Filing Separately: $14,600

For the 2025 tax year, the inflation-adjusted amounts are projected to be $15,000 for Single and Married Filing Separately, $30,000 for Married Filing Jointly and Qualifying Widow(er)s, and $22,500 for Head of Household.

Additional Standard Deduction for Age and Blindness

Taxpayers who meet certain age or vision requirements are entitled to an additional amount on top of their base standard deduction. For tax purposes, the IRS considers a person to be age 65 on the day before their 65th birthday. Legal blindness is defined as not being able to see better than 20/200 in your better eye with corrective lenses, or having a field of vision limited to 20 degrees or less.

For the 2024 tax year, the additional amount depends on your filing status. If your filing status is Single or Head of Household, you can increase your standard deduction by $1,950 for being age 65 or older, and by another $1,950 for being legally blind. This means a taxpayer who is both over 65 and blind could add a total of $3,900 to their base deduction. For the 2025 tax year, this additional amount increases to $2,000 per condition.

For those who are Married Filing Jointly, Married Filing Separately, or a Qualifying Widow(er), the additional amount is $1,550 for each qualifying condition in 2024. A married couple filing a joint return where both spouses are over 65 would receive two additional amounts, totaling $3,100. If one spouse was over 65 and also blind, that spouse would qualify for two additional amounts. For the 2025 tax year, this additional amount increases to $1,600 per condition.

Calculating Your Total Standard Deduction

Consider a single individual who is 68 years old. For the 2024 tax year, their total standard deduction is calculated by taking the base amount for a Single filer, $14,600, and adding one additional amount of $1,950 for age. This results in a total standard deduction of $16,550.

As another example, take a married couple filing a joint return where one spouse is 70 and the other is 66. They would start with the 2024 base Married Filing Jointly amount of $29,200. Since both spouses are over 65, they are entitled to two additional amounts of $1,550 each, for a total of $3,100. Their total standard deduction would be $32,300.

Finally, imagine a Head of Household filer who is 67 and legally blind. This individual would begin with the 2024 Head of Household base amount of $21,900. They qualify for two additional amounts of $1,950 each—one for age and one for blindness. Their total standard deduction would be $25,800.

When You Cannot Take the Standard Deduction

Certain circumstances prevent a taxpayer from claiming the standard deduction, requiring them to itemize deductions instead. These rules are specific and apply regardless of age or blindness.

One of the most common restrictions applies to married couples who choose to file separate returns. If one spouse decides to itemize their deductions, the other spouse is not permitted to claim the standard deduction and must also itemize.

You are also ineligible for the standard deduction if you were a nonresident alien or a dual-status alien at any point during the tax year. Another situation that prohibits the use of the standard deduction is filing a tax return for a period of less than 12 months because of a change in your annual accounting period.