The standard tax deduction is a fixed dollar amount you can subtract from your income before calculating how much federal income tax you owe
Instead of listing out individual expenses like mortgage interest or charitable donations, most people take the standard deduction — a single number the IRS sets each year. For the 2024 tax year, the standard deduction is $14,600 for single filers, $29,200 for married couples filing jointly, and $21,900 for heads of household. These amounts change every year because the IRS adjusts them for inflation.
The standard deduction reduces your taxable income, which is the amount the government actually taxes. If you earn $50,000 and take the standard deduction of $14,600, you only pay tax on $35,400. The lower your taxable income, the less tax you owe.
Key Takeaways
- The standard deduction is a set amount that reduces your taxable income, and the IRS adjusts it each year for inflation.
- Your filing status — single, married filing jointly, head of household, or married filing separately — determines which standard deduction amount applies to you.
- If you are 65 or older, or blind, you get an additional standard deduction on top of the base amount.
- Most people use the standard deduction because it is simpler than tracking individual expenses, though some people benefit from itemizing deductions instead.
How the standard deduction changes by filing status
Your filing status determines which standard deduction amount you use. The IRS recognizes five filing statuses: single, married filing jointly, married filing separately, head of household, and may have access to widow or widower. Married couples filing jointly get the largest standard deduction because two incomes are combined. Single filers and heads of household get smaller amounts. Married couples filing separately get the smallest standard deduction of all — $14,600 for 2024 — which is why most married couples file jointly.
Your filing status is not the same as your marital status. You can be married and file separately, or single and file as head of household if you pay more than half the household expenses for yourself and a dependent. The status you choose affects not only your standard deduction but also your tax rate and which tax credits you can claim.
Additional standard deduction if you are 65 or older, or blind
If you turn 65 before the end of the tax year, or if you are legally blind, you get an additional standard deduction on top of the base amount. For 2024, the add-on is $1,850 for single filers and $1,500 for married couples filing jointly. If you are both 65 and blind, you get both add-ons — so a single filer who is 65 and blind would have a standard deduction of $14,600 plus $1,850 plus $1,850, totaling $18,300.
You do not need to do anything special to claim the additional deduction — you just report your age or blindness status on your tax return. If you are unsure whether you meet the IRS definition of blindness, the IRS website has specific guidelines, or you can ask a tax professional.
Standard deduction versus itemized deductions
You have a choice: take the standard deduction, or itemize deductions by listing specific expenses. Itemized deductions include mortgage interest, state and local taxes (capped at $10,000), charitable donations, and medical expenses above a certain threshold. You should itemize only if your total itemized deductions are larger than your standard deduction. If they are smaller, the standard deduction saves you more money.
For example, if you are single with a standard deduction of $14,600, and your itemized deductions add up to only $12,000, you use the standard deduction instead. But if your itemized deductions total $16,000, you itemize because that reduces your taxable income more. Most people use the standard deduction because it is simpler and because the standard deduction is large enough that their itemized deductions do not exceed it.
When you cannot claim the standard deduction
Some people cannot use the standard deduction at all. If you are a dependent on someone else's tax return — usually a child or young adult claimed by a parent — your standard deduction is limited. For 2024, a dependent can take a standard deduction of only $1,300, or their earned income plus $450, whichever is larger. This means a dependent with a part-time job paying $8,000 would have a standard deduction of $8,450, not the full $14,600.
You also cannot claim the standard deduction if you are a nonresident alien, unless you are married to a U.S. citizen or resident alien and choose to file jointly. Nonresident aliens generally must itemize deductions instead. If you fall into either of these categories, a tax professional can help you understand your options.
How the standard deduction affects your tax bill
The standard deduction works by reducing the income the government taxes. The IRS then applies a tax rate to what remains. Tax rates are progressive, meaning higher income is taxed at higher rates. For 2024, a single filer might pay 10 percent on the first portion of taxable income, then 12 percent on the next portion, and so on. By lowering your taxable income with the standard deduction, you stay in lower tax brackets longer.
The standard deduction also affects whether you have to file a tax return at all. If your income is below the standard deduction for your filing status, you generally do not have to file — though you may want to if you paid taxes throughout the year and are owed a refund. For 2024, a single person with income below $14,600 does not have to file unless they are self-employed or have other special circumstances.
Standard deduction amounts for 2024 and 2025
| Filing Status | 2024 Standard Deduction | 2025 Standard Deduction |
|---|---|---|
| Single | $14,600 | $15,000 |
| Married Filing Jointly | $29,200 | $30,000 |
| Married Filing Separately | $14,600 | $15,000 |
| Head of Household | $21,900 | $22,500 |
| may have access to Widow or Widower | $29,200 | $30,000 |
The IRS announces the new standard deduction amounts each October for the following tax year. The increase from 2024 to 2025 reflects inflation adjustments. If you file your 2024 return in early 2025, use the 2024 amounts. When you file your 2025 return in 2026, use the 2025 amounts.
Frequently Asked Questions
Can I claim the standard deduction if I am claimed as a dependent?
No, not the full amount. If someone else claims you as a dependent, your standard deduction is limited to $1,300 or your earned income plus $450, whichever is larger. This usually applies to children and young adults claimed by a parent. You should still file a return if you had taxes withheld, because you may get a refund.
What happens if I do not take the standard deduction?
You can itemize deductions instead, listing specific expenses like mortgage interest, charitable donations, and state taxes. You should itemize only if your total itemized deductions exceed your standard deduction. Most people use the standard deduction because it is larger than their itemized deductions would be.
Does the standard deduction change every year?
Yes. The IRS adjusts the standard deduction each year to account for inflation. The amounts usually go up slightly from year to year. The new amounts are announced in October and explore to returns filed the following spring.
Can I claim the standard deduction if I am self-employed?
Yes. Self-employed people use the standard deduction the same way employees do. However, self-employed people can also deduct business expenses like supplies and equipment before calculating their taxable income. You can take both the business deduction and the standard deduction.
What if I am married but file separately — do I get the full standard deduction?
No. Married couples filing separately get the same standard deduction as single filers — $14,600 for 2024. This is one reason most married couples file jointly, because filing jointly gives you a much larger standard deduction of $29,200.