IRS Data
Standard Deduction 2025 & 2026
Complete guide to federal standard deduction amounts by filing status for the 2025 and 2026 tax years. Includes additional deductions for seniors and the blind, inflation adjustments, and examples showing how the standard deduction reduces your taxable income.
2025 Standard Deduction Amounts
The IRS publishes official standard deduction amounts in the annual Revenue Procedure, typically released in November of the preceding year. For the 2025 tax year (returns filed in 2026), the following amounts apply:
| Filing Status | 2025 Amount |
|---|---|
| Single | $15,000 |
| Married Filing Jointly (MFJ) | $30,000 |
| Head of Household (HOH) | $22,500 |
| Married Filing Separately (MFS) | $15,000 |
| Qualifying Widow(er) | $30,000 |
The 2025 standard deduction amounts reflect inflation adjustments applied to the base amounts established by the Tax Cuts and Jobs Act of 2017. These are the amounts you will use when filing your 2025 federal income tax return in 2026. If you live in a state with no income tax or want to deduct state sales taxes instead of income taxes, see our Sales Tax Deduction guide.
2026 Standard Deduction Amounts (Projected)
The 2026 standard deduction amounts are projected based on inflation trends and C-CPI-U data. The IRS will release official figures in late 2026, but based on current inflation projections, the following estimates are reliable for planning purposes:
| Filing Status | 2026 Amount | Change from 2025 |
|---|---|---|
| Single | $15,300 | +$300 |
| Married Filing Jointly | $30,600 | +$600 |
| Head of Household | $22,950 | +$450 |
| Married Filing Separately | $15,300 | +$300 |
The projected increase of approximately 2-3% reflects moderate inflation expectations. The actual amounts may vary slightly depending on final C-CPI-U data released by the Bureau of Labor Statistics.
Additional Standard Deduction for Seniors & Blind
Taxpayers who are age 65 or older or blind qualify for an additional standard deduction on top of the base amount. If you qualify for both (65+ and blind), you get double the additional amount.
| Qualification | 2025 Additional Amount | 2026 Additional Amount (Projected) |
|---|---|---|
| Single or HOH — Age 65+ or Blind | $1,950 | $2,000 |
| Married (any status) — Age 65+ or Blind | $1,550 | $1,600 |
| Single or HOH — Age 65+ and Blind | $3,900 | $4,000 |
| Married — Age 65+ and Blind | $3,100 | $3,200 |
For example, a single filer age 68 who is not blind in 2025 would take the base standard deduction of $15,000 plus the additional $1,950 for a total of $16,950. A married couple both over 65 filing jointly in 2025 would get $30,000 + $1,550 + $1,550 = $33,100. See our Standard Deduction for Seniors guide for a detailed breakdown tailored to older taxpayers.
Standard Deduction vs Itemizing
The standard deduction is a fixed dollar amount that reduces your taxable income. You can choose between the standard deduction and itemizing your deductions — you should use whichever results in the lower tax bill.
| Factor | Standard Deduction | Itemizing |
|---|---|---|
| Effort | None — automatic | Requires record-keeping and Schedule A |
| Who uses it | ~87% of taxpayers | ~13% of taxpayers |
| Best for | Most W-2 employees, renters, simple finances | Homeowners with mortgages, high charitable donors, large medical expenses |
| Deduction limit | Fixed by filing status | Depends on your actual expenses |
| Inflation adjustment | Annual (C-CPI-U) | Some categories indexed, others fixed |
For a detailed comparison, see our Itemized vs Standard Deduction guide.
If you or your family purchase health insurance through the Health Insurance Marketplace, you may be eligible for the Premium Tax Credit (PTC) — a refundable credit that helps lower your monthly premiums, and it can be claimed regardless of whether you take the standard deduction or itemize.
Who Should Itemize Instead?
Itemizing makes financial sense when your total eligible expenses exceed your standard deduction. Consider itemizing if you have any of the following:
- Mortgage interest on a home loan exceeding approximately $15,000 annually (typical for a mortgage above ~$375,000 at current rates)
- State and local taxes (SALT) paid exceeding $10,000 (the SALT cap applies to combined income and property taxes)
- Large charitable donations — cash contributions to qualified charities are deductible up to 60% of your AGI
- High medical expenses exceeding 7.5% of your adjusted gross income
- Unreimbursed casualty losses from federally declared disasters
For 2025, if you are single and your total itemized deductions exceed $15,000 (or $30,000 if married filing jointly), you should itemize. Use our Tax Refund Calculator to compare both approaches side by side.
How the Standard Deduction Affects Your Tax Refund
The standard deduction directly reduces your taxable income, which in turn reduces the amount of tax you owe. Here is a worked example:
Example: Single filer, $65,000 gross income, $8,500 federal tax withheld
| With Standard Deduction | Without Standard Deduction | |
|---|---|---|
| Gross Income | $65,000 | $65,000 |
| Standard Deduction (2025) | −$15,000 | $0 |
| Taxable Income | $50,000 | $65,000 |
| Estimated Tax (2025 brackets) | ~$6,782 | ~$10,214 |
| Federal Tax Withheld | $8,500 | $8,500 |
| Refund or (Amount Owed) | $1,718 refund | ($1,714 owed) |
In this example, the standard deduction saves this taxpayer $3,432 in taxes and turns a balance due into a refund. The higher your marginal tax bracket, the more valuable the standard deduction becomes.
Ready to see your refund?
Use our free Tax Refund Calculator to see how the standard deduction affects your refund based on your actual income, withholding, and filing status.
Try the Tax Refund Calculator →See how the standard deduction has changed over time in our Tax Data Hub, which includes historical standard deduction amounts from 2017 to 2026.
Frequently Asked Questions
The 2025 standard deduction is $15,000 for single filers and married filing separately, $30,000 for married filing jointly and qualifying widow(er)s, and $22,500 for head of household filers.
The 2026 standard deduction is projected at $15,300 for single filers and married filing separately, $30,600 for married filing jointly, and $22,950 for head of household, reflecting inflation adjustments based on C-CPI-U data.
Most taxpayers qualify, but you cannot take the standard deduction if: (1) you are married filing separately and your spouse itemizes, (2) you are a nonresident alien, (3) you file a return for a period of less than 12 months (e.g., a short-year return due to a change in accounting period), or (4) you are a trust, estate, partnership, or common trust fund.
Taxpayers age 65 or older or blind get an additional standard deduction. For 2025, the additional amount is $1,950 for single and head of household filers and $1,550 for married filers. For 2026, these rise to approximately $2,000 and $1,600 respectively. If you qualify for both age 65+ and blind, you get double the additional amount.
Take the standard deduction if your total itemized deductions (mortgage interest, state and local taxes up to $10,000, charitable contributions, medical expenses over 7.5% of AGI) are less than the standard deduction for your filing status. Itemize if your qualifying expenses exceed the standard deduction. About 87% of taxpayers take the standard deduction because it is simpler and the amounts are generous.
The IRS adjusts the standard deduction annually using the Chained Consumer Price Index (C-CPI-U) published by the Bureau of Labor Statistics. The adjustment is applied to the base amounts established by the Tax Cuts and Jobs Act of 2018, and the result is rounded to the nearest $50 multiple. The IRS typically announces the new amounts in November for the following tax year.
For a taxpayer who can be claimed as a dependent on someone else's return, the 2025 standard deduction is the greater of: (a) $1,350, or (b) earned income plus $450, but not exceeding the regular standard deduction for their filing status. For 2026, the base amount rises to approximately $1,400.
It depends on your state. Some states (like California and Arizona) conform to the federal standard deduction, meaning the same amount reduces your state taxable income. Other states have their own standard deduction amounts, use personal exemptions instead, or impose no income tax at all. Nine states have no income tax, and several others do not allow a standard deduction. Check our State Tax Rates page for your state's specific rules.
This standard deduction guide has been verified against official IRS Publication 17 and the annual IRS Revenue Procedure for the 2025-2026 tax year. All figures match IRS published amounts, including the additional standard deduction for seniors and the blind. I personally verify each update against official IRS tables to ensure accuracy.