Standard deductions for tax year 2025
Standard deductions have increased for tax year 2025.
Spouses filing separately should keep in mind that their partner’s filing status could affect their deductions.
Standard deduction amounts vary for single persons, married spouses filing separately or jointly, heads of households and surviving spouses. According to the IRS, the standard deduction for 2025 (for taxes filed in 2026) ranges from $15,750 to $31,500.
If you are a single filer, the 2025 additional standard deduction for those age 65 or older or blind is $2,000. Married filers who are age 65 or older or blind can claim an additional $1,600 per qualifying spouse (up to $3,200 if both qualify).
| Filing status | Standard deduction |
|---|---|
| Single | $15,750 |
| Married filing separately | $15,750 |
| Head of household | $23,625 |
| Married filing jointly | $31,500 |
| Qualifying widow(er) | $31,500 |
Standard deductions for tax year 2026
The IRS has provided tax inflation updates for the 2026 tax year (for filing in 2027). The standard deduction for 2026 ranges from $16,100 to $32,200.
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
| Married filing jointly | $32,200 |
| Qualifying widow(er) | $32,200 |
» MORE: How to file your taxes for free
How does the standard deduction work?
The standard deduction reduces the amount of your income that is subject to federal income tax, which lowers your tax liability. It is meant to benefit taxpayers who do not have enough itemized deductions to exceed the standard deduction.
When you take the standard deduction, you subtract it from your adjusted gross income (AGI) to determine your taxable income, and you pay federal income tax on that lower amount rather than your full income.
The Tax Cuts and Jobs Act of 2017 (TCJA) nearly doubled the standard deduction, making it more attractive for many taxpayers. The higher standard deduction (along with other individual provisions) was originally set to expire at the end of 2025, but subsequent legislation made the higher levels permanent.
The standard deduction continues to be adjusted annually for inflation.
Standard deduction vs. itemized deduction
The alternative to taking the standard deduction is to itemize your deductions. Itemizing means adding up all of your deductible expenses, then subtracting that total from your taxable income. Here’s how it compares to the standard deduction.
If your itemized deductions are less than the standard deduction, it makes sense to take the standard deduction.
- Standard deduction: The standard deduction is a fixed dollar amount that taxpayers can claim as a deduction without having to itemize their deductions. This amount changes annually and is based on filing status.
- Itemized deduction: Itemized deductions are specific expenses that taxpayers can deduct from their taxable income, such as medical expenses, mortgage interest, state and local taxes, and charitable contributions.
Which deduction should you take?
Some itemized deductions are limited under current tax law, so itemizing generally only makes sense if your total itemized deductions exceed the standard deduction for the year.
“If we determine that [itemized deductions] exceed the standard deduction, we will claim the higher amounts,” said Joel Rothenberg, a partner at PKF O'Connor Davies who specializes in tax consultation and works with clients to analyze their deductible expenses on an annual basis.
Put simply, the higher your deduction is, the lower your taxable income.
FAQ
What can be included in itemized deductions?
Itemized deductions include unreimbursed medical or dental expenses, mortgage interest, some state and local taxes, charitable donations, losses from casualty or theft, investment expenses, job-related expenses and other miscellaneous costs. Each of these categories has specific considerations to qualify for itemized deductions.
What does the standard deduction include?
The IRS sets the amounts for standard deductions to ensure taxpayers can cover basic living expenses before owing an income tax bill. The standard deduction is an amount specific to filing status that is subtracted from taxable income.
Can you take the standard deduction and itemize?
Taxpayers must choose only one deduction option. While the standard deduction is easier to claim, taxpayers should choose the option that lowers their taxable income the most.
Who can qualify as a dependent on my taxes?
A dependent is typically a qualifying child (like your son, daughter, stepchild or eligible relative) or a qualifying relative (such as a parent or other family member) who relies on you for financial support and meets IRS rules for relationship, residency, income and support. They generally can’t file a joint return (with limited exceptions) and must be a U.S. citizen, resident alien or national.
What additional deductions can I take if I’m self-employed?
Common self-employed deductions include business expenses (like supplies, mileage, home office space and equipment), health insurance premiums, retirement contributions (like a SEP-IRA or Solo 401(k)) and half of your self-employment tax. You can also deduct certain professional fees, software and business travel costs.
Why has the standard deduction increased?
The standard deduction typically rises each year because the IRS adjusts it for inflation, helping prevent “bracket creep.” The Tax Cuts and Jobs Act of 2017 significantly increased the deduction, and although the higher levels were originally set to expire after 2025, later legislation made them permanent.
Article sources
ConsumerAffairs writers primarily rely on government data, industry experts and original research from other reputable publications to inform their work. Specific sources for this article include:
- Tax Foundation, "The Tax Cuts and Jobs Act Simplified the Tax Filing Process for Millions of Households." Accessed Feb. 23, 2026.
- Internal Revenue Service, "Important Changes This Year: Standard and Itemized Deductions — Standard Deduction." Accessed Feb. 23, 2026.
- Internal Revenue Service, "IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill." Accessed Feb. 23, 2026.
- Internal Revenue Service, "Tax Cuts and Jobs Act: A comparison for businesses." Accessed Feb. 23, 2026.
