2025 Federal Standard Deduction

Includes Changes Under the One Big Beautiful Bill Act (July 4, 2025)

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

$15,750

Head of Household

$23,625

Married Filing Separately

$15,750*

Married Filing Jointly
or Qualifying Surviving Spouse (QSS)

$31,500

* 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

$17,750

$19,750

Head of Household

$25,625

$27,625

Married Filing Separately

$17,350*

$18,950*

Married Filing Jointly
or Qualifying Surviving Spouse (QSS)

Step 1: $31,500 + $1,600 for EACH spouse age 65 or older.

Step 2: Add an additional $1,600 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:

$1,350

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

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