2025 Standard Deduction
Tax deduction amounts by filing status
| Filing Status | 2025 Standard Deduction |
|---|---|
| Single | $15,000 |
| Married Filing Jointly | $30,000 |
| Married Filing Separately | $15,000 |
| Head of Household | $22,500 |
Note: Age 65+ and Blind
If you're age 65 or older, or blind, you may claim an additional standard deduction of $1,850 (single) or $1,500 (married). Check IRS Publication 17 for complete rules.
Changes from 2024
The IRS adjusts standard deductions annually for inflation:
- Single: $14,600 → $15,000 (+$400)
- Married Filing Jointly: $29,200 → $30,000 (+$800)
- Married Filing Separately: $14,600 → $15,000 (+$400)
- Head of Household: $21,900 → $22,500 (+$600)
Standard Deduction Basics
The standard deduction is a fixed dollar amount you can subtract from your gross income before calculating taxes. It varies by filing status, age, and year. Most Americans use the standard deduction rather than itemizing deductions because it's simpler and often larger.
Standard vs. Itemized Deductions
You can either take the standard deduction or itemize deductions—whichever is larger. Itemized deductions include mortgage interest, property taxes, charitable gifts, and medical expenses. Most people benefit from the standard deduction, but high-income earners with substantial deductible expenses should compare both options.
Who Gets Extra Deductions?
- Age 65+: An additional $1,850 (single) or $1,500 (MFJ) if not blind
- Blind: An additional $1,850 (single) or $1,500 (MFJ)
- Both 65+ and blind: Both additional amounts apply
Planning Tip: Deduction Stacking
If you're close to itemizing, consider bunching deductible expenses into high-income years. Pay two years of property taxes, charitable gifts, or medical expenses in one year to exceed the standard deduction threshold and get a larger deduction.