The Standard Deduction: What You Need to Know for 2025

Whether to take the standard deduction or itemize is an important decision you'll make when preparing your federal income tax return. The standard deduction is a fixed dollar amount that reduces your taxable income.

Itemized deductions can also reduce your taxable income, but the amount varies and is not predetermined.

Standard deduction 2025

Just FYI: Most taxpayers take the standard deduction. But to make your decision, you must know the standard deduction amount for each tax year and how additional standard deduction benefits exist for people over 65.

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And you will want to know about other special rules for the standard deduction. (More on all of that later.)

But remember that in most cases (there are some exceptions discussed below) the decision of whether to take the standard deduction or itemize is up to you.

However, if you're trying to decide whether to itemize or take the standard deduction, the IRS says, “You should itemize deductions if: (1) Your allowable itemized deductions are greater than your standard deduction, or (2) If you can’t use the standard deduction.”

Eligibility

Who can’t claim the standard deduction?

So, you already know that most of the time, you can take the standard deduction if you don’t itemize deductions. But there are some exceptions to that general idea. For example, you cannot take the standard deduction if:

• You are considered by the IRS to be a “nonresident alien” or a “dual-status alien” during the tax year.
• You are married but filing separate tax returns and your spouse itemizes deductions.
• You file a federal return within a certain time (less than 12 months) period due to a change in accounting.
• You are filing as an estate, trust, or partnership.

Standard Deduction Amounts

How much is the standard deduction for 2025?

Here are the standard deduction amounts for 2025. You'll use these amounts for returns you normally file in early 2026.

2025 Standard Deduction Amounts: (Returns Normally Due April 2026)

Note: If you are at least 65 or blind, you can claim an additional 2025 standard deduction of $2,000 (also $2,000 if using the single or head of household filing status). If you're both 65 and blind, the additional deduction amount is doubled.

Can you be claimed as a dependent by another taxpayer? In that case, your 2025 standard deduction is limited to the greater of $1,350 or your earned income plus $450 (but the total cannot be more than the basic standard deduction for your filing status).

The 2024 standard deduction

If you haven't filed your 2024 federal tax return yet, here are the standard deduction amounts for returns normally filed in April 2025.

2024 Standard Deduction Amounts: (Returns Normally Due April 2025)

Note: If you are at least 65 or blind, you can claim an additional 2024 standard deduction of $1,950 (also $1,950 if using the single or head of household filing status). If you're both 65 and blind, the additional deduction amount is doubled.

If you can be claimed as a dependent by another taxpayer, your 2024 standard deduction is limited to the greater of $1,300 or your earned income plus $450. (However, the total cannot exceed the basic standard deduction for your filing status).

How It Works

How does the standard deduction work? 

The amount of your standard deduction depends on several different factors. For example:

• Your filing status
• Whether you are 65 or older
• Whether you are blind
• Whether another taxpayer can claim you as a dependent on their tax return

Note: The IRS adjusts the standard deduction annually for inflation. So, that's why your 2025 deduction is higher than it was for the 2024 tax year. (You can see how that works in the charts for 2024 compared to 2025 below.)

But, for example, let’s say you had $50,000 in income for 2024, and your filing status is single. The standard deduction is $14,600, which, applied to your earned income, would bring your taxable income to $35,400.

Special Standard Deduction Rules

Extra standard deduction 65 or older and blind

There are extra standard deduction amounts if you or your spouse is blind and if you are 65 or older.

For the additional standard deduction for people who are blind, you have to be completely blind by the end of a given tax year. Or, you have to have a doctor's certification (in this case, an ophthalmologist or optometrist) that your eyesight is not better than 20/200 (in the best eye with corrective lenses). Or, your doctor must certify that your field of vision is 20 degrees or less.

If you are 65 or older or blind, you can claim an additional standard deduction.

For 2025, that extra standard deduction is $2,000 if you are single or file as head of household. If you're married, filing jointly or separately, the extra standard deduction is $1,600 per qualifying individual. Remember: For filers 65 or older, the additional standard deduction is on top of the regular standard deduction for a given tax year.

If you are 65 or older and blind, the extra standard deduction is $4,000 for 2025 if you are single or filing as head of household. It's $3,200 per qualifying individual if you are married filing jointly or separately.

Limited standard deduction for dependents

Your standard deduction is limited when someone else claims you as a dependent on their tax return. For 2025, the limit is $1,350 or your earned income, plus $450, whichever is greater.

(For the 2024 tax year, the limit for dependents claimed on someone else’s tax return was $1,300 or the dependent’s earned income plus $450. )

Note: Remember that with these calculations, the total standard deduction still cannot exceed the normal standard deduction for your filing status.

Should You Itemize?

Standard deduction vs. itemized: Which is better? 

• As mentioned above, most people take the standard deduction. That’s usually because their standard deduction is greater than the deductions they would claim if they itemized.
• Some taxpayers also just find it easier to take the standard deduction.
• However, you may want to consider itemizing if the standard deduction is less than your itemized deductions.

For example, if you own a home, you may be able to deduct your mortgage interest, points, and insurance, which could be more than the standard deduction.

Although some itemized deductions have changed since the Tax Cuts and Jobs Act (TCJA), you may still have enough deductions for medical expenses, charitable contributions, and state and local taxes to make itemizing a good choice.

If you are uncertain whether itemizing deductions will save you money on your tax return or whether you can claim the standard deduction, consult a trusted, qualified tax advisor.

Impact of Inflation

Will the standard deduction change?

The standard deduction is adjusted annually for inflation. So, the amounts for the different filing statuses change slightly each year. (You can see the difference in the following table between the amounts for 2025 vs 2024.)

2025 Standard Deduction vs. the Prior Year

However, the last time the standard deduction changed significantly was when the Tax Cuts and Jobs Act (TCJA) became effective.

The TCJA (which some people know as the “Trump tax cuts”) nearly doubled the standard deduction for all filing statuses. The law also reduced the benefit of, eliminated, or restricted some popular deductions, including charitable contributions, state and local taxes (SALT), and mortgage interest. As a result, many people didn’t have enough itemized deductions to exceed the higher standard deduction.

It's important to know that unless Congress takes action, the TCJA provisions are set to expire in 2025. So, the standard deduction could revert to pre-2017 levels.

Currently, the Republican-led Congress is working on what President Trump has dubbed his "one, big, beautiful bill," that will include major tax reform.

• According to early drafts of the bill, lawmakers are considering increasing the standard deduction.
• Ideas circulating include possibly increasing the deduction temporarily by $1,000 ($3,000 for those married filing jointly).
• However, we won't know the details until the bill is finalized, passed by the U.S. House and Senate, and signed by Trump.

So, it's essential to stay informed about potential tax changes.

State Standard Deductions

Do states have standard deductions?

It's also important to note that some states offer standard deductions. However, while some offer standard deductions that mirror the federal amounts, others provide lower standard deductions or none.

Additionally, a few states allow taxpayers to itemize deductions on their state return even if they take the standard deduction on their federal tax return or vice versa. These differences among states mean your tax strategy concerning deductions and itemizing could vary based on where you live.

Plus, since state tax laws can change more frequently than federal tax laws, review your state's current standard deduction rules each year.

Related

• The Extra Standard Deduction for People 65 and Older
• A Bunch of IRS Tax Credits and Deductions You Need to Know
• What are the Federal Tax Brackets for 2025?