What Is the Standard Deduction in 2025?

The standard deduction is a fixed dollar amount that reduces your taxable income. Think of it as tax-free income you get to keep before taxes are applied to the rest.  

The standard deduction, which the IRS adjusts annually for inflation and varies depending on your filing status and age, 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. It’s often the better choice when the sum of your itemized expenses is less than your fixed standard deduction amount. 

Let’s explore what you need to know about the 2024 and 2025 standard deductions.

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: 

Filing status	Standard deduction amount (2024 tax year)
Single	$14,600
Married filing separately	$14,600
Married filing jointly & surviving spouse	$29,200
Head of household	$21,900

2025 standard deduction (taxes filed in 2026)

The standard deduction for tax year 2025 (the taxes due in 2026) is: 

Filing status	Standard deduction amount (2025 tax year)
Single	$15,000
Married filing separately	$15,000
Married filing jointly & surviving spouse	$30,000
Head of household	$22,500

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.  

Tax year	Filing status	Additional standard deduction amount
2024	Single, head of household	$1,950
2024	Married filing jointly	$1,550 per qualifying individual
2025	Single, head of household	$2,000
2025	Married filing jointly	$1,600 per qualifying individual

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: 

Tax year	Standard deduction for dependents
2024	The greater of $1,300 or earned income* + $450 (up to the standard deduction amount for single filers)
2025	The greater of $1,350 or earned income* + $450 (up to the standard deduction amount for single filers)

*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 ($15,000). 

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, medical bills, and charitable contributions. 

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 reducing your taxable income, a key decision 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 works best for you. 

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. 
• 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. 
• State and local taxes (SALT): You can deduct up to $10,000 in combined state and local income, sales, and property taxes. 
• 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. 

However, 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.

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.