Standard Deduction 2025: Amounts by Filing Status
Updated for tax year 2025 (filed in 2026) · One Big Beautiful Bill Act · IRS-sourced
The One Big Beautiful Bill Act (enacted July 2025) increased the standard deduction by approximately 7.9% beyond the original inflation adjustment. The amounts below reflect this change. Earlier figures of $15,000 (single) and $30,000 (MFJ) are outdated.
For 2025, the standard deduction is $15,750 for single filers, $31,500 for married filing jointly, and $23,625 for head of household. These amounts reflect the One Big Beautiful Bill Act increase and apply to federal returns due April 15, 2026.
2025 Standard Deduction by Filing Status
Source: IRS Rev. Proc. 2024-40 as amended by the One Big Beautiful Bill Act (P.L. 119-21)
| Filing Status | 2025 Amount | 2024 Amount |
|---|---|---|
| Single | $15,750 | $14,600 |
| Married Filing Separately | $15,750 | $14,600 |
| Head of Household | $23,625 | $21,900 |
| Married Filing Jointly | $31,500 | $29,200 |
| Qualifying Surviving Spouse | $31,500 | $29,200 |
Additional Standard Deduction (Age 65+ or Blind)
If you or your spouse are age 65 or older, or legally blind, you are entitled to an additional standard deduction on top of the base amount above.
If you are both 65+ and blind, the additional deduction doubles for that condition.
Taxpayers age 65 or older may also claim a separate Senior Bonus Deduction of up to $6,000 per qualifying filer ($12,000 for married joint filers where both qualify). This is available whether you itemize or take the standard deduction.
Phase-out: The deduction phases out at a rate of 6 cents per dollar of AGI above $75,000 (single) or $150,000 (joint).
Source: One Big Beautiful Bill Act (P.L. 119-21), applicable tax years 2025–2028.
SALT Deduction Cap: Raised to $40,000 for 2025
The One Big Beautiful Bill Act also increased the cap on state and local tax (SALT) deductions from $10,000 to $40,000 for the 2025 tax year ($20,000 for married filing separately). This cap applies to itemized deductions on Schedule A.
Income phase-down: For high-income taxpayers, the $40,000 cap phases back toward $10,000 — consult IRS guidance or a tax professional if your income is above the applicable threshold.
Standard Deduction vs. Itemizing
Take the standard deduction if your total itemized deductions — mortgage interest, SALT (up to $40,000), charitable contributions, and qualifying medical expenses above 7.5% of AGI — are less than your standard deduction amount.
About 91% of filers claim the standard deduction because it exceeds what they would get by itemizing. The higher SALT cap in 2025 may tip the calculation for high-tax-state filers who previously hit the $10,000 ceiling.
IRS Topic 501 — Should I Itemize?
Standard Deduction for Dependents (2025)
If someone else can claim you as a dependent, your standard deduction is limited to the greater of:
- $1,350, or
- $450 plus your earned income for the year
Either way, it cannot exceed the regular standard deduction for your filing status ($15,750 for single filers in 2025).
Frequently Asked Questions
Does the standard deduction reduce my taxable income dollar-for-dollar?
Yes. You subtract the standard deduction from your adjusted gross income (AGI) to arrive at taxable income. If you are single with $60,000 AGI, your taxable income is $60,000 − $15,750 = $44,250.
Can I claim both the standard deduction and itemized deductions?
No. You must choose one or the other for your federal return. You compare the two amounts and pick whichever is larger. Most filers benefit from the standard deduction.
Why does my standard deduction amount differ from $15,000?
The original IRS inflation adjustment for 2025 set the single amount at $15,000. The One Big Beautiful Bill Act (enacted July 2025) added a further increase, raising it to $15,750. The $15,000 figure is outdated.
Is the standard deduction the same for all states?
No. The figures on this page apply to your federal return only. Each state with an income tax sets its own standard deduction rules and amounts. Check your state’s tax authority for state-level figures.
When did the standard deduction amounts change for 2025?
The base inflation adjustment was announced by the IRS in October 2024 (Rev. Proc. 2024-40). The One Big Beautiful Bill Act, signed into law in July 2025, increased the amounts further for tax year 2025.
Rev. Proc. 2024-40 — 2025 Inflation Adjustments
IRS Topic 551 — Standard Deduction
TaxGPT.ai provides information sourced from official IRS publications and the Internal Revenue Code. This page is for informational purposes only and does not constitute tax advice.
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