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

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 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.

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

Standard deduction 2024

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. This deduction is taken on tax returns that were due by April 15, 2025, or by October 15, 2025, with an extension.

Standard deduction 2025

The standard deduction for 2025 (taxes 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.

» MORE: Learn about tax brackets and rates

Additional standard deduction for those 65 or 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.

In 2024, the additional standard deduction is:

• Single filers and heads of household: $1,950, or $3,900 if both 65+ and blind.

• Joint filers and surviving spouses: $1,550, or $3,100 if both 65+ and blind.

In 2025, the additional standard deduction is:

• Single filers and heads of household: $2,000, or $3,200 if both 65+ and blind.

• Joint filers and surviving spouses: $1,600, or $3,200 if both 65+ and blind.

Standard deduction calculator

Use the calculator below to determine your standard deduction amount for the 2024 tax year (taxes filed by April 2025). Enter your filing status and information about your age to get started.

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^[0]

  Internal Revenue Service. Rev. Proc. 2023-34.

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• 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.

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.

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

The future of the standard deduction

During his first term, President Donald Trump signed the Tax Cuts and Jobs Act of 2017 (TCJA), which made many changes to the tax policy, including almost doubling the standard deduction. Unless renewed, this legislation is set to expire at the end of this year, which means the standard deduction for calendar year 2026 would be calculated as it was pre-TCJA.