Table of Contents
The standard deduction is a flat amount you can deduct from your income when you file a federal tax return. Deductions reduce taxable income, potentially lowering an individual’s tax bill or increasing their refund. The amount a person is eligible to deduct with the standard deduction is determined by their tax filing status, age, disability status, and whether someone else can claim them as a dependent on their return.
The 2025 standard deduction amount applies for returns filed for the 2025 tax year. The deduction amounts for the 2026 tax year are also included in this guide to help you plan ahead. Read on to learn how the standard deduction works for 2025 and 2026.
Key Points
• The standard deduction is a flat amount an individual can deduct from their taxable income on their federal income tax return; it typically reduces taxable income for the year.
• A tax filer can claim the standard deduction or itemize their deductions, which typically requires extra paperwork but may be more beneficial for some.
• Standard deduction amounts are determined by filing status, age, disability status, and whether someone else can claim the individual as a dependent on their return.
• Whether it makes sense to claim standard vs. itemized deductions can depend on the amount of expenses a person is eligible to write off on their return.
• Additional standard deduction amounts apply for taxpayers age 65 and older, as well as for tax filers who are blind.
What Is the Standard Deduction?
The standard deduction is a specific dollar amount you can claim to reduce taxable income for the year, according to the IRS. The standard deduction is adjusted for inflation each year, and, unlike some other deductions, the ability to claim the standard deduction is not tied to your income.
Standard Deduction vs. Itemized Deductions
Taxpayers can claim the standard deduction or itemized deductions. Itemizing means to list out your deductible expenses individually. Examples of itemized deductions for individuals include:
• Mortgage interest
• Charitable contributions
• Medical and dental expenses that exceed 7.5% of your adjusted gross income (AGI)
• State and local taxes (SALT)
• Casualty and theft losses
• Capital losses
• Gains from the sale of a home
• Gambling losses
One advantage of claiming the standard deduction is that there isn’t complicated math involved. You simply deduct the amount you’re eligible to claim, based on your filing status, age, disability status, and dependent status. Itemizing deductions could potentially yield a larger tax break for some, but it requires a little more work.
To itemize, you’ll need to file a Schedule A with your Form 1040, and you’ll have to carefully document every expense you plan to deduct. And you’ll also need to know how different deductions work. For example, the SALT deduction allows you to write off state and local income tax or sales tax, but not both.
Some amounts are subtracted from your taxable income automatically, regardless of your standard deduction amount. For example, you wouldn’t claim a 401(k) deduction on your tax return because your contributions are taken out of your paychecks before you pay taxes on them. (You pay taxes on 401(k) withdrawals in retirement.)
And you can deduct certain other expenses, like IRA contributions or student loan interest, whether you claim the standard or itemized deduction.
2025 Standard Deduction Amounts by Filing Status
Your 2025 standard deduction is tied to your filing status, such as single, married and filing jointly, head of household, and so on. The charts below list the standard deduction for 2025 as well as the 2026 standard deduction limits.
Single or Married Filing Separately
Single filers and married couples filing separate returns can claim a standard deduction of $15,750 for the 2025 tax year. The standard deduction for 2026 increases to $16,100 for both categories of taxpayers.
| 2025 Standard Deduction | 2026 Standard Deduction | |
|---|---|---|
| Single Filers | $15,750 | $16,100 |
| Married Filing Separately | $15,750 | $16,100 |
Sources: IRS.gov: Credits and Deductions for Individuals, Congress.gov: Federal Individual Income Tax brackets, Standard Deductions and Personal Exemption: 1988 to 2026
Married Filing Jointly
Married couples who file a joint return and qualifying surviving spouses can claim a 2025 standard deduction of $31,500. For the 2026 tax year, the standard deduction amount for these taxpayers rises to $32,200.
| 2025 Standard Deduction | 2026 Standard Deduction | |
|---|---|---|
| Married Filing Jointly | $31,500 | $32,200 |
| Qualifying Surviving Spouse | $31,500 | $32,200 |
Sources: IRS.gov: Credits and Deductions for Individuals, Congress.gov: Federal Individual Income Tax brackets, Standard Deductions and Personal Exemption: 1988 to 2026
Couples filing jointly might want to consider opening a joint bank account for depositing any tax refund they get.
Recommended: Marriage and Money Guide
Head of Household
Head of household is a special tax filing status for unmarried or legally separated individuals who pay more than half the cost of maintaining a household for one or more qualifying dependents. If you qualify for head of household status, your standard deduction for 2025 is $23,625. For the 2026 tax year, the standard deduction increases to $24,150.
| 2025 Standard Deduction | 2026 Standard Deduction | |
|---|---|---|
| Head of Household | $23,625 | $24,150 |
Additional Standard Deductions for 2025
Additional standard deductions are available for taxpayers aged 65 and older, or blind individuals. You can claim this deduction if you’re 65 or older at the end of the tax year, or if you’re blind on the last day of the tax year. The amount you’re eligible to claim depends on your filing status.
Age 65 and Older or Blind Taxpayers
| 2025 Standard Deduction | 2026 Standard Deduction | |
|---|---|---|
| Single | $2,000 | $2,050 |
| Head of Household | $2,000 | $2,050 |
| Married (Joint or Separate) | $1,600 | $1,650 |
| Qualifying Surviving Spouse | $1,600 | $1,650 |
Sources: IRS.gov: Credits and Deductions for Individuals, Congress.gov: Federal Individual Income Tax brackets, Standard Deductions and Personal Exemption: 1988 to 2026
If you’re 65 or older and blind, you can claim the maximum standard deduction amount for each status as your additional deduction amount. For example, if you’re 66 and blind in 2026, and file a joint return, you could claim a double deduction of $3,300.
The One Big Beautiful Bill Act (OBBBA) also provides a temporary $6,000 bonus deduction for individuals age 65 and older. This deduction phases out for single filers with a modified adjusted gross income (MAGI) above $75,000 and joint filers with a MAGI above $150,000.
Standard Deduction for Dependents
If you can be claimed as a dependent on someone else’s tax return, your standard deduction amount is much lower. You can either deduct a flat amount, or your earned income for the year, plus a specified amount. You’re limited to deducting the greater of these two numbers.
| 2025 Standard Deduction | 2026 Standard Deduction | |
|---|---|---|
| Under 65/Not Blind | $1,350 or earned income plus $450 | $1,350 or earned income plus $450 |
| Over 65/Blind | $1,350 or earned income plus $450 | $1,350 or earned income plus $450 |
Sources: IRS.gov
When to Claim the Standard Deduction
Claim the standard deduction typically makes sense when it results in the largest tax break. Unless you have a substantial amount of expenses to deduct, you may get more value from the standard deduction vs. itemizing. Claiming the standard deduction saves time on money management because you don’t have to enter expenses individually, or keep track of receipts, bank statements, or other documents for your tax records.
Claiming the standard deduction may be right for college students and first-time filers, single filers and heads of household whose earned income is from one job, married couples who don’t yet own a home, or anyone else who prefers a simplified filing process. On the other hand, you might consider itemizing if you:
• Pay a significant amount of interest yearly on a mortgage
• Donate generously to nonprofits and charities
• Have higher than usual medical and dental expenses
• Suffered a major loss from a federally declared disaster
You may want to consult a tax professional when deciding which deduction is right for you. And keep in mind that even if you choose the standard deduction this year, you could always switch to itemizing next year, or vice versa.
Recommended: Monthly Income Calculator
How to Claim the Standard Deduction
Claiming the standard deduction is relatively easy if you’re using a tax filing software to prepare your return. These programs generally determine your standard deduction amount by asking questions to determine your marital status, age, disability status, dependent status, and whether you have qualifying dependents of your own. You may also be asked about certain categories of expenses that could be itemized. The program can typically walk you through both the standard deduction and itemized deductions to show you how much you could deduct with each one.
If you’re filing a paper return, you’ll enter the standard deduction amount that applies to you on Line 12 of Form 1040. If you’re planning to itemize and filing a paper return, you’ll also need to complete and submit Schedule A.
The Takeaway
The standard deduction is a flat amount you can deduct when you file your federal income tax return each year. The amount is adjusted annually for inflation.
The tax year for which you’re filing your return determines the standard deduction amount you can use. If you’ve already filed your return for tax year 2025 or you requested an extension to file later in the year, you’ll use the 2025 standard deduction amount. Otherwise, you can look ahead to the standard deduction for 2026 to get an idea of what you’ll be able to claim when you file your return for tax year 2026.
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FAQ
What is considered the standard deduction?
The standard deduction is a set amount you can deduct from your federal income taxes, and it reduces your taxable income for the year. The amount you claim for the standard deduction in 2025 and subsequent tax years depends on your filing status, age, disability status, and whether someone else can claim you as a dependent on their return.
How do I know if I should take the standard deduction or itemize?
Whether you should take the standard deduction or itemize depends on which type of deduction gives you the larger tax reduction. Generally speaking, the standard deduction makes sense for people with simple returns who don’t have a lot of deductible expenses. Itemizing may be a better option for those who own a home and have a large mortgage, run a business, or make large charitable contributions.
Can I take the standard deduction and still deduct business expenses?
Yes. You can take the standard deduction on your personal return and also deduct business expenses that qualify as ordinary and necessary. Business expenses are reported on Schedule C, while you’ll claim the standard deduction on Form 1040. You don’t have to itemize personal expenses to deduct business expenses.
Does the standard deduction reduce my adjusted gross income?
No, the standard deduction does not reduce your adjusted gross income (AGI). Instead, the standard deduction is subtracted from your AGI to reduce your taxable income for the year.
What happens to my standard deduction if my spouse itemizes?
The IRS requires spouses to use the same deduction method, regardless of whether they file jointly or separately. So if one of you itemizes, the other must also, and if one of you uses the standard deduction, the other must do the same.
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