What Is the Standard Deduction and How Much Can I Claim?
When you file your taxes, you can reduce your taxable income by either itemizing deductions or claiming the standard deduction.
For most people, the standard deduction is simpler and provides a bigger tax break. Understanding how much you can claim helps you plan your taxes and maximize your refund.
Quick Answer
The standard deduction is a fixed dollar amount that reduces your taxable income without requiring receipts or documentation.
For 2024 (taxes filed in 2025), the amounts are:
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$14,600 for single filers,
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$29,200 for married filing jointly, and
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$21,900 for head of household.
For 2025 (taxes filed in 2026), the amounts increase to:
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$15,000 for single filers,
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$30,000 for married filing jointly, and
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$22,500 for head of household.
If you're 65 or older or blind, you get an additional deduction of $1,950 to $2,000 depending on your filing status (IRS Revenue Procedure 2024-40).
Standard Deduction Amounts for 2024 (Taxes Filed in 2025)
By Filing Status
Married Filing Jointly and Qualifying Surviving Spouse: $29,200
Head of Household: $21,900
Single: $14,600
Married Filing Separately: $14,600
These amounts apply to the 2024 tax year, which means the tax return you'll file in early 2025 (IRS Revenue Procedure 2023-34).
Standard Deduction Amounts for 2025 (Taxes Filed in 2026)
By Filing Status
Married Filing Jointly and Qualifying Surviving Spouse: $30,000 (increase of $800 from 2024)
Head of Household: $22,500 (increase of $600 from 2024)
Single: $15,000 (increase of $400 from 2024)
Married Filing Separately: $15,000 (increase of $400 from 2024)
These amounts apply to the 2025 tax year, which means the tax return you'll file in early 2026 (IRS Revenue Procedure 2024-40, Section 2.15).
Additional Standard Deduction for Seniors and Blind Taxpayers
If you're 65 or older or legally blind, you qualify for an additional standard deduction on top of the base amount.
For Tax Year 2024
Married filing jointly (per person who qualifies): $1,550
Single or head of household: $1,950
Example: A married couple filing jointly where both spouses are 65 or older gets $29,200 (base) + $3,100 ($1,550 × 2) = $32,300 total standard deduction.
For Tax Year 2025
Married filing jointly (per person who qualifies): $1,600
Single or head of household: $2,000
Example: A single filer age 67 gets $15,000 (base) + $2,000 (age 65+) = $17,000 total standard deduction (IRS Revenue Procedure 2024-40, Section 2.15).
Who Qualifies
Age 65 or older: You qualify if you turn 65 by December 31 of the tax year. You're considered 65 on the day before your 65th birthday.
Legally blind: You qualify if you cannot see better than 20/200 in your better eye with glasses or contacts, or your field of vision is 20 degrees or less.
If you qualify for both (age 65 or older AND blind), you get double the additional amount.
Standard Deduction for Dependents
If someone can claim you as a dependent on their tax return, your standard deduction is limited.
For Tax Year 2024
Your standard deduction is the greater of:
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$1,300, or
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Your earned income + $450
Your standard deduction cannot exceed the regular standard deduction for your filing status.
Example: You're a dependent with $2,500 in earned income from a summer job. Your standard deduction is $2,950 ($2,500 + $450).
For Tax Year 2025
Your standard deduction is the greater of:
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$1,350, or
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Your earned income + $450
Your standard deduction cannot exceed the regular standard deduction for your filing status (IRS Revenue Procedure 2024-40, Section 2.15).
Earned income includes:
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Wages, salaries, tips
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Self-employment income
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Taxable scholarship and fellowship grants
Who Cannot Claim the Standard Deduction
You must itemize deductions (you cannot use the standard deduction) if:
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Your spouse itemizes. If you're married filing separately and your spouse itemizes, you must also itemize. You cannot mix methods.
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You're a nonresident alien or dual-status alien during the year (with limited exceptions).
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You file for less than 12 months due to changing your accounting period.
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You're filing as an estate, trust, common trust fund, or partnership.
Standard Deduction vs. Itemized Deductions
When to Take the Standard Deduction
Take the standard deduction if the total of your itemizable expenses is less than your standard deduction amount.
For most taxpayers (about 90%), the standard deduction provides a larger tax benefit (IRS, Tax Topics).
Benefits of the standard deduction:
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No receipts or documentation required
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Simpler and faster filing
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Reduced chance of IRS audit
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No risk of math errors in calculations
When to Itemize
Consider itemizing if your total deductible expenses exceed your standard deduction. Common itemized deductions include:
Mortgage interest: Interest paid on home loans (subject to limits)
State and local taxes (SALT): Limited to $10,000 total ($5,000 if married filing separately). This includes property taxes, state income taxes, or state sales taxes (IRC Section 164).
Medical and dental expenses: Only the amount exceeding 7.5% of your adjusted gross income (IRC Section 213).
Charitable contributions: Donations to qualified organizations (IRC Section 170).
Casualty and theft losses: Only losses from federally declared disasters (IRC Section 165).
The Math
Example: You're married filing jointly with:
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Mortgage interest: $12,000
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Property taxes: $5,000
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State income taxes: $5,000
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Charitable donations: $4,000
Total itemizable: $21,000 ($12,000 + $10,000 SALT cap + $4,000)
For 2024, your standard deduction is $29,200. Take the standard deduction because $29,200 > $21,000.
For 2025, your standard deduction is $30,000. Take the standard deduction because $30,000 > $21,000.
What to Do Now
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Determine your filing status. Are you single, married filing jointly, married filing separately, head of household, or qualifying surviving spouse? Your standard deduction amount depends on this.
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Check if you qualify for additional deductions. Will you be 65 or older by December 31? Are you legally blind? Add the appropriate additional amount to your base standard deduction.
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Calculate your itemizable expenses. Add up mortgage interest, SALT (capped at $10,000), medical expenses over 7.5% of AGI, and charitable donations. Compare to your standard deduction.
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Choose the method that gives you the larger deduction. If your itemizable expenses exceed your standard deduction, itemize using Schedule A (Form 1040). Otherwise, take the standard deduction.
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Keep documentation if you itemize. Save receipts, statements, and proof of payment for all itemized deductions. The IRS may request documentation if you're audited.
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Consider tax planning for next year. If you're close to the threshold where itemizing makes sense, consider timing deductible expenses (bunch charitable donations into one year, prepay property taxes where allowed) to maximize your deduction.
Common Mistakes to Avoid
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Not comparing standard vs. itemized every year. Tax situations change. Always run the numbers both ways to see which gives you a larger deduction, especially after major life changes like buying a home, getting married, or having high medical expenses.
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Forgetting the SALT cap. You cannot deduct more than $10,000 in state and local taxes total, even if you paid more. Don't assume all your property taxes and state income taxes are fully deductible.
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Claiming the additional deduction when you don't qualify. You must turn 65 by December 31 to qualify for that year. If your birthday is January 1, you don't qualify for the previous year. Keep birth certificates or other proof of age.
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Double-counting medical expenses. Only medical expenses exceeding 7.5% of AGI are deductible. Many people forget to subtract the 7.5% threshold, resulting in an overstated deduction.
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Itemizing when your spouse takes the standard deduction. If you're married filing separately, both spouses must use the same method. You can't have one spouse itemize while the other takes the standard deduction.
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Not considering state tax impact. Some states don't allow the standard deduction or have different rules. Check your state's requirements before deciding which federal method to use.
Forms and Resources
Form 1040: U.S. Individual Income Tax Return. The standard deduction is built into Line 12. If you don't itemize, the standard deduction amount for your filing status is automatically applied. Available at IRS.gov/forms.
Schedule A (Form 1040): Itemized Deductions. Complete this form if you're itemizing deductions instead of taking the standard deduction. Lists all categories of itemizable expenses. Available at IRS.gov/forms.
Publication 501: Dependents, Standard Deduction, and Filing Information. Comprehensive guide explaining standard deduction rules, additional deductions for seniors and blind taxpayers, and dependent filing requirements. Available at IRS.gov/publications.
Publication 502: Medical and Dental Expenses. Explains what medical expenses qualify for itemized deductions and how to calculate the 7.5% AGI threshold. Available at IRS.gov/publications.
Publication 936: Home Mortgage Interest Deduction. Details on deducting mortgage interest, including limitations and special rules. Available at IRS.gov/publications.
IRS Interactive Tax Assistant: Online tool to help you determine whether to itemize or take the standard deduction. Search "Should I Itemize?" at IRS.gov/help/ita.
Revenue Procedure 2024-40: Official IRS document announcing 2025 inflation adjustments. Contains all official standard deduction amounts and tax bracket changes. Available at IRS.gov/pub/irs-drop/rp-24-40.pdf.
Bottom Line
The standard deduction is a straightforward way to reduce your taxable income without tracking receipts or documentation.
For 2024, amounts range from $14,600 to $29,200 depending on filing status.
For 2025, amounts increase to $15,000 to $30,000.
Seniors 65+ and blind taxpayers get an additional $1,600 to $2,000.
Most taxpayers benefit more from the standard deduction than from itemizing, making tax filing simpler and faster.
Sources
IRS Revenue Procedure 2024-40 – Internal Revenue Service – Published October 22, 2024 – https://www.irs.gov/pub/irs-drop/rp-24-40.pdf
IRS Revenue Procedure 2023-34 – Internal Revenue Service – Published November 9, 2023 – https://www.irs.gov/pub/irs-drop/rp-23-34.pdf
IRS Publication 501 (2024), Dependents, Standard Deduction, and Filing Information – Internal Revenue Service – Tax year 2024 – https://www.irs.gov/publications/p501
IRS Publication 505 (2025), Tax Withholding and Estimated Tax – Internal Revenue Service – Tax year 2025 – https://www.irs.gov/publications/p505
Internal Revenue Code Section 63 – Standard Deduction Defined – U.S. Code – Current as of 2025 – https://www.law.cornell.edu/uscode/text/26/63
Internal Revenue Code Section 164 – State and Local Taxes Deduction – U.S. Code – Current as of 2025 – https://www.law.cornell.edu/uscode/text/26/164
IRS About Schedule A (Form 1040), Itemized Deductions – Internal Revenue Service – Current as of 2025 – https://www.irs.gov/forms-pubs/about-schedule-a-form-1040
IRS Tax Topics, Standard Deduction – Internal Revenue Service – Current as of 2025 – https://www.irs.gov/taxtopics