What Was the Standard Deduction for 2019?

The standard deduction is a fixed-dollar reduction in your adjusted gross income (AGI) that simplifies the tax filing process. Instead of tracking every deductible expense, taxpayers can use this predetermined amount to lower their taxable income, eliminating the need for detailed record-keeping associated with itemizing deductions.

Standard Deduction Amounts

The Internal Revenue Service (IRS) sets specific standard deduction amounts based on a taxpayer’s filing status. For the 2025 tax year, the standard deduction for those with a filing status of Single or Married Filing Separately is $15,000. Heads of Household are entitled to a deduction of $22,500, while Married Filing Jointly couples and Qualifying Widow(er)s can claim a standard deduction of $30,000.

Additional Amounts for Age or Blindness

Taxpayers who are age 65 or older or who are blind can increase their standard deduction.

The additional amount is determined by filing status. For 2025, an unmarried individual (Single or Head of Household) can add $2,000 to their base standard deduction for being either age 65 or older or blind. A married individual can add $1,600. These amounts are cumulative. For example, an unmarried taxpayer who is both over 65 and blind can increase their deduction by $4,000. If both spouses on a joint return are over 65, their standard deduction increases by $3,200.

Rules for Dependents

The rules are different for individuals who can be claimed as a dependent on another person’s tax return. A dependent’s standard deduction is limited and subject to a specific calculation.

For 2025, a dependent’s standard deduction is the greater of $1,350 or their earned income plus $450. However, this amount cannot exceed the regular standard deduction for their filing status. For instance, if a dependent has $2,000 of earned income, their standard deduction would be $2,450 ($2,000 + $450). If their earned income was only $400, their deduction would be $1,350, since $1,350 is greater than their earned income plus $450 ($850).

When You Cannot Take the Standard Deduction

Certain circumstances prevent a taxpayer from claiming the standard deduction, requiring them to itemize deductions instead. One of the most common situations involves a married couple filing separate returns. If one spouse chooses to itemize their deductions, the other spouse is not permitted to claim the standard deduction and must also itemize.

A taxpayer is also ineligible for the standard deduction if they are a nonresident alien or a dual-status alien during the tax year. Individuals who file a return for a period of less than 12 months because of a change in their annual accounting period are also barred from taking the standard deduction.

Finally, the standard deduction cannot be claimed by an estate or trust, a common-trust fund, or a partnership.