Standard deduction 2025
The amount you can subtract from income before any tax is figured, with no receipts needed. Set by the IRS each year for inflation; 2025 figures from Rev. Proc. 2024-40 as raised by the One Big Beautiful Bill Act.
2025 amounts
| Filing status | Standard deduction | Extra per 65+/blind |
|---|---|---|
| Single | $15,750 | $2,000 |
| Married filing jointly | $31,500 | $1,600 |
| Head of household | $23,625 | $2,000 |
| Married filing separately | $15,750 | $1,600 |
Senior deduction: $6,000 per person 65+, reduced by 6% of MAGI above $75,000 ($150,000 joint), tax years 2025–2028. Dependents’ standard deduction is limited to the greater of $1,350 or earned income plus $450. See also 2026 standard deduction.
Deduction or credit: what $1,000 is worth
People mix these up constantly. With your inputs, your marginal rate is 12%.
Taxable income falls by $1,000. Tax falls by $1,000 × 12% = $120
That is why the $2,200 child tax credit is worth far more than a $2,200 deduction, and why deductions help high earners more in dollar terms.
Questions people ask
What is the standard deduction for 2025?
$15,750 for single filers and married filing separately, $31,500 for married couples filing jointly, and $23,625 for heads of household.
How much extra do I get at 65 or older?
Each person who is 65 or older, or blind, adds $2,000 if single or head of household, or $1,600 if married. On top of that, the One Big Beautiful Bill Act created a separate $6,000 senior deduction per person 65+ for 2025 through 2028, which phases out by 6% of income above $75,000 ($150,000 joint).
Should I itemize or take the standard deduction?
Take whichever is larger. Add up mortgage interest, state and local taxes (the SALT cap rose to $40,000 for most filers from 2025), charitable gifts and medical costs above 7.5% of AGI. If the total beats the standard deduction, itemize.
Is the standard deduction the same as a credit?
No. A deduction lowers taxable income, so it saves you money at your marginal rate: a $1,000 deduction saves $220 in the 22% bracket. A credit comes straight off the tax bill, so a $1,000 credit saves $1,000.