Standard Deduction for 2024 and 2025: Amounts, When to Take

The standard deduction is a popular way for taxpayers to reduce their taxable income. Your deduction amount depends on your age, filing status and other factors.

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Updated Sep 8, 2025 · 3 min read

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KEY SECTIONS

'Big, beautiful bill' changes

2025 standard deduction

2024 standard deduction

New senior tax deduction

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.

What is the standard deduction?

The standard deduction is a fixed amount you can subtract from your income to reduce how much of it is taxed. The IRS lets most people take the standard deduction without having to prove anything.

Your standard deduction amount usually depends on your tax filing status. For example, people who are married and filing jointly get a bigger deduction than single filers. Those 65 and older or blind are also 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.

While the standard deduction is a welcome tax break for most, there are a handful of situations where you may not be qualified to take it. For example, if you are married filing separately, and your partner chooses to itemize, you must also itemize.

» MORE: Estimate your refund or bill with our free tax calculator

'Big, beautiful bill' changes to the standard deduction

President Donald Trump's spending and tax bill, known as the "One Big Beautiful Bill Act" (OBBBA), was signed into law on July 4. Among the changes it made was an increased standard deduction for tax year 2025 (taxes filed in 2026).

	Pre-OBBBA standard deduction for 2025	Updated standard deduction for 2025	Increase
Single filer and married filing separately	$15,000	$15,750	$750
Married filing jointly and surviving spouse	$30,000	$31,500	$1,500
Head of household	$22,500	$23,625	$1,125

Seniors (those age 65-plus by the end of 2025) are typically eligible for an additional standard deduction. However, as a result of the OBBBA passage, seniors with an income below a certain threshold will also be eligible for a new, additional deduction of up to $6,000 through 2028.

Standard deduction 2025

The standard deduction for 2025 (taxes filed in 2026) is $15,750 for single filers and married people filing separately, $23,625 for heads of household, and $31,500 for those married filing jointly and surviving spouses.

Filing status	Deduction amount
Single	$15,750.
Married filing separately	$15,750.
Head of household	$23,625.
Married filing jointly	$31,500.
Surviving spouses	$31,500.

2025 additional standard deduction for those 65 and older

People 65 and older are entitled to an extra standard deduction amount that they may add to their existing base standard deduction. The amount of extra depends on filing status and whether other situations apply. In 2025, the additional standard deduction is:

Filing status	Additional standard deduction
Single	$2,000 (If 65-plus or blind). $4,000 (if 65-plus and blind).
Head of household	$2,000 (If 65-plus or blind). $4,000 (if 65-plus and blind).
Married filing separately	$1,600 (If 65-plus or blind; per qualifying person). $3,200 (if 65-plus and blind; per qualifying person).
Married filing jointly	$1,600 (If 65-plus or blind; per qualifying person) $3,200 (if 65-plus and blind; per qualifying person).

» MORE: Learn about tax brackets and rates

Standard deduction 2024

Tax returns for 2024 were due April 15, 2025, or by Oct. 15, 2025, with an extension. The standard deduction for 2024 is $14,600 for single filers and married people filing separately, $21,900 for heads of household, and $29,200 for those married filing jointly and surviving spouses.

Filing status	Deduction amount
Single	$14,600.
Married filing separately	$14,600.
Head of household	$21,900.
Married filing jointly	$29,200.
Surviving spouse	$29,200.

2024 additional standard deduction for those 65 and older

People 65 and older 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 other situations apply. In 2024, the additional standard deduction is:

Filing status	Additional standard deduction
Single	$1,950 (If 65-plus or blind). $3,900 (if 65-plus and blind).
Head of household	$1,950 (If 65-plus or blind). $3,900 (if 65-plus and blind).
Married filing separately	$1,550 (If 65-plus or blind; per qualifying person). $3,100 (if 65-plus and blind; per qualifying person).
Married filing jointly	$1,550 (If 65-plus or blind; per qualifying person) $3,100 (if 65-plus and blind; per qualifying person).

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Additional $6,000 senior tax deduction

New for 2025, seniors who are 65 and older by the end of the year may also be eligible to deduct up to an additional $6,000 if they meet certain modified adjusted gross income (MAGI) limits. Joint filers who both meet the age and income qualifications can double their deduction to $12,000.

Single filers and heads of household: $75,000 or less (MAGI).
Joint filers and surviving spouses: $150,000 or less (MAGI).

For taxpayers whose income exceeds the threshold, the $6,000 deduction is reduced by 6 cents for every dollar that income exceeds the limit. This means that some high-income seniors may not qualify for the full benefit or may not qualify at all.

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 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.

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
.

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 property taxes, charitable donations, state income taxes or sales taxes, and Certain business, medical or moving mileage.

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.

» Still need to file? View our list of the best tax software for 2025

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