2024 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

$14,600

Head of Household

$21,900

Married Filing Separately

$14,600*

Married Filing Jointly
or Qualifying Surviving Spouse (QSS)

$29,200

* 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

$16,550

$18,500

Head of Household

$23,850

$25,800

Married Filing Separately

$16,150*

$17,700*

Married Filing Jointly
or Qualifying Surviving Spouse (QSS)

Step 1: $29,200 + $1,550 for EACH spouse age 65 or older.

Step 2: Add an additional $1,550 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:

$1,300

The dependent's earned income (from work) + $450, 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

Frank DiPaola, EA Salvatore DiPaola, EA Tax Accountants Licensed to Practice Before the IRS	Tax Form Processing LLC FOR THE TAXPAYER^SM 4070 Aloma Ave Suite 1010 Winter Park, FL 32792 (407) 657-6336 Why Do I Need An Enrolled Agent (EA)?