Standard Deduction 2024 and 2025: Amounts, When to Take
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The IRS offers two major options for lowering your taxable income: the standard deduction and itemized deductions. Most taxpayers opt for the standard deduction simply because it's less work than itemizing, but that doesn't mean it's the right choice for everyone.
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What is the standard deduction?
The standard deduction is a set amount you can subtract from your income to reduce how much of that income is taxed. The IRS lets most people take the standard deduction without having to prove anything. You can think of it as a way to lower part of your income so you pay less in taxes. Each year, the IRS updates the standard deduction to keep up with inflation, so it tends to increase over time.
Your standard deduction amount usually depends on your tax filing status. For example, people married filing jointly get a bigger deduction than single filers. Those 65 and older or blind may also be eligible for an additional standard deduction.
However, if someone else claims you as a dependent (such as your parents), your standard deduction could be much lower than those of other statuses.
» Learn more about tax brackets and rates
How the standard deduction works
You can either take the standard deduction or itemize deductions on your tax return. Like the standard deduction, itemized deductions also reduce your taxable income — but using a different method.
Itemized deductions are individual expenses, such as mortgage interest or business mileage, that are considered deductible by the IRS. People who incur a lot of these types of expenses throughout the year may consider itemizing on their return if it reduces their taxable income by more than the standard deduction.
Note that if you take the standard deduction, you can't deduct itemized expenses or take certain types of tax breaks. And if you itemize, you should hang onto records supporting your deductions in case the IRS decides to audit you.
Standard deduction 2024
The standard deduction for 2024 (tax returns filed in 2025) is $14,600 for single filers and married people filing separately, $21,900 for heads of household, and $29,200 for joint filers and surviving spouses.
Filing status | 2024 standard deduction |
|---|---|
Single; Married filing separately | $14,600. |
Married filing jointly; Surviving spouse | $29,200. |
Head of household | $21,900. |
Source: Internal Revenue Service | |
Standard deduction 2025
The standard deduction for the 2025 tax year (tax returns filed in 2026) is $15,000 for single filers and married people filing separately, $22,500 for heads of household, and $30,000 for those married filing jointly and surviving spouses.
Filing status | 2025 standard deduction |
|---|---|
Single; Married filing separately | $15,000. |
Married filing jointly; Surviving spouse | $30,000. |
Head of household | $22,500. |
Source: Internal Revenue Service | |
Standard deduction for those 65 and older
People 65 and older and those who are blind are entitled to an extra standard deduction amount that they may add to their existing base standard deduction. How much extra depends on filing status and which situations apply.
To be eligible for the age-based additional standard deduction, you must have turned 65 by the end of the tax year.
To qualify for the additional standard deduction for blindness, the IRS requires that you are either totally blind or have received a statement from an eye doctor confirming that you see less than 20/200 in your better-functioning eye or your field of vision is 20 degrees or fewer. You may also qualify if contact lenses are able to correct the above conditions, but you are unable to wear them because of pain or infection.
Additional standard deduction 2024 (taxes due 2025)
Single or head of household | |
|---|---|
65 and older or blind. | + $1,950. |
65 and older and blind. | + $3,900. |
Married filing jointly or separately and surviving spouse | |
65 and older or blind. | + $1,550 (per qualifying individual). |
65 and older and blind. | + $3,100 (per qualifying individual). |
Additional standard deduction 2025 (taxes due 2026)
Single or head of household | |
|---|---|
65 and older or blind. | + $2,000. |
65 and older and blind. | + $4,000. |
Married filing jointly or separately and surviving spouse | |
65 and older or blind. | + $1,600 (per qualifying individual). |
65 and older and blind. | + $3,200 (per qualifying individual). |
Standard deduction for dependents
If you're filing a tax return but are still being claimed as a dependent by someone else, your standard deduction depends on your earned income.
For the 2024 tax year, the standard deduction for dependents is $1,300, or earned income plus $450. If you take the second route, note that the final number can not exceed the standard deduction for your tax filing status.
For the 2025 tax year, you can either take a flat $1,350, or however much your earned income was, plus $450, not to exceed the maximum standard deduction amount for that tax filing status.
» Dive deeper: Who counts as a dependent?
When can you not take the standard deduction?
The standard deduction is a welcome tax break for most — but there are a handful of situations where you may not be qualified to take it.
You are married filing separately, and your partner chooses to itemize. You must also itemize.
You are filing a return as a trust, an estate or a partnership.
Your return covers a period of less than a year because of accounting period changes.
You are considered a "nonresident alien" or "dual-status alien" of the U.S. (but there are some exceptions; see Publication 519).
Standard deduction calculator
Use the calculator below to estimate your 2024 standard deduction, which applies to tax returns due in April 2025.
When to claim the standard deduction
If your standard deduction is less than your itemized deductions, you probably should itemize and save money. If your standard deduction is more than your itemized deductions, it might be worth it to take the standard and save some time.
Try this quick check. Although using the standard deduction is easier than itemizing, if you have a mortgage or home equity loan, it’s worth seeing if itemizing would save you money. Use the numbers you find on IRS Form 1098, the Mortgage Interest Statement (you typically get this from your mortgage company at the end of the year). Compare your mortgage interest deduction amount with the standard deduction.
Consider other itemized deductions. Deciding whether to itemize also requires getting a bit cozy with the tax code. If you find that your life involves many other expenses that can be written off as itemized deductions, it's worth tallying those expenditures up to see if they could amount to larger savings. Examples of potentially eligible itemized deductions include:
Charitable donations,
State income taxes or sales taxes, and
Run the numbers both ways. If you’re using tax software, it’s probably worth the time to answer all the questions about itemized deductions that might apply to you. Why? The software can run your return both ways to see which method produces a lower tax bill. If you're working with a tax pro, they can run the numbers for you. Even if you end up taking the standard deduction, at least you’ll know you’re coming out ahead.
