What Is the Standard Deduction in 2025?

The standard deduction is a fixed dollar amount based on your filing status that reduces your taxable income. Who doesn’t love saving on their taxes? 

Adjusted annually to account for inflation, the standard deduction is one of two primary ways to claim deductions on your taxes, the other being itemized deductions.  

Unlike itemizing, which requires documenting specific expenses like mortgage interest, property taxes, or charitable contributions, the standard deduction provides a straightforward alternative when the sum of your itemized expenses is less than your fixed standard deduction amount. 

More taxpayers can now qualify for the standard deduction due to the permanent expansion of the standard deduction, due to the One Big Beautiful Bill Act (OBBBA). In addition to maintaining the higher standard deduction amounts established by the 2017 Tax Cuts and Jobs Act (TCJA), it introduced new rules and write-offs that might impact whether you itemize or not.

Learn more about the standard deduction for 2025, tax policy updates that might impact how you file, and more.

Key takeaways

• The standard deduction is a fixed, inflation-adjusted amount that reduces your taxable income without requiring documentation.
• The 2025 One Big Beautiful Bill Act (OBBBA) makes the expanded standard deduction permanent and slightly increases the amounts for the 2025 tax year.
• Seniors 65+ and legally blind taxpayers may qualify for additional deductions, with a new $6,000 boost available through 2028, subject to income limits.
• The standard deduction is the default if your itemized deductions don’t exceed the amount for your filing status.

2025 standard deduction (taxes filed in 2026)

OBBBA makes the expanded standard deduction introduced by the TCJA permanent. It also slightly increases the deduction amounts for the 2025 tax year. The standard deduction for tax year 2025 (the taxes due in 2026) is:

2024 standard deduction (taxes filed in 2025)

The standard deduction for the 2024 tax year (the taxes due in 2025) is a fixed amount that depends on your filing status. These amounts are adjusted annually for inflation and typically change each year. The standard deduction amounts are: 

Additional considerations for the standard deduction

If you’re 65 or older, blind, or are claimed as a dependent on someone else’s tax return, your standard deduction amount may be different. Keep reading to learn how the standard deduction can affect your tax savings.

Standard deduction for people 65+

If you’re 65 or older or legally blind, you qualify for an additional standard deduction. The exact amount depends on your filing status. To qualify, you must turn 65 by December 31 of the tax year.  

The chart below shows these additional standard deduction amounts for the 2024 and 2025 tax years.  

For tax years 2025 through 2028, you could also enjoy an extra tax benefit. Taxpayers aged 65 and older are now able to claim an additional deduction of up to $6,000 per eligible person as part of the tax policy changes established by the OBBBA.

Keep in mind that this deduction begins to phase out for single filers with income over $75,000 and for married couples filing jointly with income over $150,000.

Standard deduction for dependents

Dependents claimed on your tax return are eligible for a limited standard deduction amount on their tax return if they need to file. 

Dependents who work can still use their standard deduction to reduce their taxable income; however, they may not be eligible for the full standard deduction available to independent filers.

Here’s a breakdown of the standard deduction for dependents in 2024 and 2025: 

*Earned income is money you work for, as opposed to passive income like interest, dividends, or rental income. 

Note: A dependent’s standard deduction cannot exceed the standard deduction for their filing status. For example, if a dependent’s earned income is $2,000 in 2025, they can deduct $2,450 (earned income + $450). However, this amount cannot exceed the standard deduction available to single filers. 

If you’re unsure whether someone qualifies as a dependent, refer to our guide to who you can claim as a tax dependent to learn about the eligibility rules. 

Who isn’t eligible for the standard deduction?

Many taxpayers, including homeowners, may benefit from the standard deduction. However, there are several situations when you can’t claim it. 

If you itemize deductions, you cannot claim both the standard deduction and itemized deductions simultaneously. Itemizing allows you to deduct specific expenses, such as mortgage interest, property taxes, and medical bills.

Other special exclusions: 

• You’re married and filing separately, and your spouse itemizes deductions. 
• You were a nonresident alien or dual-status alien during the year (with some exceptions). 
• You’re filing a return for less than 12 months because you changed your accounting period. 
• You’re filing as an estate, trust, common trust fund, or partnership.

The standard deduction vs. itemized deductions

When doing your tax planning for the year, a key decision you’ll have to make is choosing between the standard deduction and itemized deductions.

If your deductible expenses exceed your standard deduction amount, itemizing deductions might save you more on taxes. You can use our standard vs. itemized deduction calculator to evaluate your expenses and determine which option will help you reduce your taxable income the most. 

Itemized deductions: Unlike the standard deduction, itemized deductions allow you to list and deduct specific expenses incurred during the year.  

Common itemized deductions include: 

• Mortgage interest: Interest paid on your home loan. Note that, as of July 4, 2025, the OBBBA has limited the deduction to the current debt amounts–up to $750,000 for mortgage loans taken out on or after December 16, 2017, or up to $1 million for mortgage loans taken out before December 16, 2017.
• Property taxes: Taxes paid to local governments. 
• Medical and dental expenses: Out-of-pocket costs that exceed 7.5% of your adjusted gross income. 
• Charitable contributions: Donations made to qualifying organizations. Starting in 2026, you can only deduct the portion of your contributions that exceeds 0.5% of your AGI. You can now claim donations even if you take the standard deduction starting in 2026, but it’s limited to up to $1,000 (for single filers) or up to $2,000 (for married couples filing jointly).
• State and local taxes (SALT): Under the OBBBA, the SALT deduction cap increases to $40,000 for 2025 and rises 1% annually through 2029, before reverting to $10,000 in 2030. This deduction phases out for taxpayers earning $500,000 or more.
• Casualty and theft losses: Losses from federally declared disasters.

Should you itemize?

If you have substantial deductible expenses, itemizing may lead to greater tax savings. It all comes down to whether the total of your itemized expenses exceeds the standard deduction amount for your filing status. If so, itemizing is likely the better choice, as it allows you to deduct more and further reduce your taxable income.

With the new higher SALT deduction cap, itemizing may also be more beneficial than claiming the standard deduction for some taxpayers. If you were previously limited by the SALT cap, you may want to reassess your tax situation.

Itemizing your taxes requires keeping detailed records of your expenses, as the IRS may ask for documentation if you’re audited. To claim itemized deductions, you’ll need to complete Schedule A (Form 1040). TurboTax will do this for you if you choose to itemize deductions.

Note: Starting in 2026, taxpayers in the top tax bracket (37%) will face a cap on itemized deductions, limiting the deduction to 35 cents on every dollar claimed. This limitation does not apply to those in lower tax brackets.

Is the standard deduction right for you?

Choosing between the standard deduction and itemizing depends on your financial situation. 

It all boils down to this: If your total itemized deductions are less than the standard deduction amount for your filing status, taking the standard deduction is usually the better choice. It simplifies tax filing and lowers your taxable income without the need for extensive recordkeeping.

Not sure which route to take? Don’t worry. TurboTax can do the math for you. Once you enter your deductions, we’ll determine whether itemizing or taking the standard deduction gives you the biggest tax benefit. Maximize your deductions with ease. TurboTax will guide you every step of the way.