2023 Federal Standard Deduction

Table 1 - Standard Deduction for Taxpayers Who Are:

a. UNDER age 65,
b. NOT blind, AND
c. CANNOT be claimed as a dependent on another person's tax return

Filing Status

Deduction Amount

Single

$13,850

Head of Household

$20,800

Married Filing Separately

$13,850*

Married Filing Jointly
or Qualifying Surviving Spouse (QSS)

$27,700

* If your spouse itemizes deductions AND also uses the married filing separately filing status, you CANNOT claim the standard deduction. You MUST also itemize deductions!

Table 2 - Standard Deduction for Taxpayers Who Are:

a. Age 65 or Over, and/or
b. Blind, and
c. CANNOT be claimed as a dependent on another person's tax return

Filing Status

Age 65 or Over
OR Blind

Age 65 or Over
AND Blind

Single

$15,700

$17,550

Head of Household

$22,650

$24,500

Married Filing Separately

$15,350*

$16,850*

Married Filing Jointly
or Qualifying Surviving Spouse (QSS)

Step 1: $27,700 + $1,500 for EACH spouse age 65 or older.

Step 2: Add an additional $1,500 for EACH blind spouse to the amount calculated in Step 1.

* If your spouse itemizes deductions AND also uses the married filing separately filing status, you CANNOT claim the standard deduction. You MUST also itemize deductions!

Table 3 - Standard Deduction for Dependents

The GREATER of:

$1,250

The dependent's earned income (from work) + $400, NOT to exceed the standard deduction shown for dependent's filing status in:

Table 1 if dependent is UNDER age 65, OR
Table 2 if dependent is age 65 or over and/or blind

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