About 91% of Americans take the standard deduction [1]. Nine out of ten taxpayers reduce their taxable income the same way: by claiming a flat dollar amount the IRS hands them, no receipts required. And yet a surprising number of people can't name the amount. For 2025, it's $15,750 if you're single and $31,500 if you're married filing jointly. Those numbers went up from 2024, and they're going up again in 2026.
30-Second Summary: The standard deduction is a fixed amount you subtract from your income before calculating taxes. For 2025: $15,750 (single), $31,500 (married filing jointly), $23,625 (head of household). Seniors 65+ get extra amounts, including a brand-new $6,000 bonus deduction. About 91% of taxpayers use it instead of itemizing.
2025 Standard Deduction Amounts
These are the numbers for tax year 2025, which you'll use when filing your return in early 2026:
| Filing Status | 2025 Standard Deduction |
|---|
| Single | $15,750 |
| Married Filing Jointly | $31,500 |
| Married Filing Separately | $15,750 |
| Head of Household | $23,625 |
| Qualifying Surviving Spouse | $31,500 |
Source: IRS Revenue Procedure 2024-40 [2]
The married-filing-jointly amount is exactly double the single filer amount. Head of household lands between the two, a nod to single parents who maintain a home for dependents.
These figures represent a modest bump from 2024 ($14,600 single, $29,200 joint). The IRS adjusts them annually for inflation, which is why they creep upward every year.
2026 Standard Deduction Amounts (For Planning)
If you're already thinking about next year, the IRS has released the 2026 numbers:
| Filing Status | 2026 Standard Deduction |
|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Married Filing Separately | $16,100 |
| Head of Household | $24,150 |
Source: IRS Revenue Procedure 2025-32 [3]
That's a $350 increase for single filers and $700 for married couples. Not life-changing, but it compounds: over five years, inflation adjustments have added thousands of dollars to these deductions.
How the Standard Deduction Actually Works
Think of it as a freebie from the IRS. You don't have to prove anything. No receipts. No spreadsheets. Just subtract the number from your Adjusted Gross Income.
Here's what that looks like in practice.
Meet David, age 28, single, earning $72,000 a year as a marketing manager in Austin.
- Gross income: $72,000
- 401(k) contribution: $6,000
- Adjusted Gross Income: $66,000
- Standard deduction: $15,750
- Taxable income: $66,000 − $15,750 = $50,250
David pays federal income tax on $50,250, not $72,000. That deduction saved him roughly $3,780 in taxes (at the 24% marginal rate on part of that income, and 22% on the rest).
He didn't save a single receipt to get that benefit. He just checked a box.
The Extra Deductions for Seniors (65+)
This is where the standard deduction gets interesting. If you're 65 or older, you get additional amounts stacked on top:
| Filing Status | Extra Amount per Person (2025) |
|---|
| Single or Head of Household | $2,000 |
| Married Filing Jointly | $1,600 per qualifying spouse |
These stack with blindness. A single filer who is 67 and legally blind gets $2,000 + $2,000 = $4,000 added to their base deduction, for a total of $19,750.
But here's the big news for 2025: a brand-new $6,000 Senior Bonus Deduction.
The Senior Bonus Deduction (New for 2025)
The One Big Beautiful Bill Act created a temporary $6,000 deduction for taxpayers 65 and older [4]. It stacks on top of everything else. For married couples where both spouses are 65+, it's $12,000.
There's a catch: income limits.
| Filing Status | Full Benefit Below | Complete Phase-Out At |
|---|
| Single | $75,000 MAGI | $175,000 |
| Married Filing Jointly | $150,000 MAGI | $250,000 |
Here's what the full stack looks like for a specific couple. Howard and Linda, both 68, married filing jointly, total income of $85,000:
- Base standard deduction: $31,500
- Additional for age (both 65+): $1,600 + $1,600 = $3,200
- Senior Bonus Deduction: $6,000 + $6,000 = $12,000
- Total deduction: $46,700
Their taxable income drops from $85,000 to just $38,300. That's $15,200 more shielded from taxes than a couple under 65 with the same income would get [4]. For a deep dive on the extra amounts for seniors, see our guide to the extra standard deduction for those 65 and older.
One important distinction: the Senior Bonus Deduction works even if you itemize. It's not technically part of the "standard deduction" despite the name. The traditional extra deduction for age ($1,600/$2,000) only applies if you take the standard deduction, but the $6,000 bonus is available regardless [5].
The bonus is temporary. It runs from 2025 through 2028, then vanishes unless Congress extends it.
Standard Deduction for Dependents
If you're claimed as a dependent on someone else's return (common for teenagers with part-time jobs), your standard deduction follows a different formula:
Your deduction = the greater of $1,350 OR your earned income + $450 (but never more than the basic standard deduction for your filing status) [6].
Example: Marcus, age 17, earns $4,000 lifeguarding over the summer. His parents claim him.
- Option A: $1,350
- Option B: $4,000 + $450 = $4,450
- Marcus gets: $4,450 (the higher amount)
If Marcus only earned $600 babysitting? He'd get the $1,350 floor. The rule ensures even dependents with minimal income get some baseline deduction.
Who Can't Take the Standard Deduction
Most people can. But a few situations force you to itemize:
- Married filing separately when your spouse itemizes. If one spouse itemizes, the other must too. No mixing.
- Nonresident aliens (with limited exceptions).
- Filing for less than 12 months due to an accounting period change.
- Estates and trusts.
The married-filing-separately rule catches the most people off guard. If your spouse has enough deductions to itemize, you're locked into itemizing too, even if it means a higher tax bill for you.
Standard Deduction vs. Itemizing: The Quick Test
The decision is straightforward: whichever option gives you a bigger deduction wins.
Add up your potential itemized deductions:
- State and local taxes (SALT), capped at $40,000 for 2025
- Mortgage interest
- Charitable contributions
- Medical expenses exceeding 7.5% of AGI
If that total beats your standard deduction, itemize. If it doesn't, take the standard deduction and move on with your life.
Before 2017, about 31% of taxpayers itemized. The Tax Cuts and Jobs Act nearly doubled the standard deduction, and now that figure has dropped to under 10% [1]. For a detailed breakdown of when itemizing makes sense, read our guide on standard deduction vs. itemized deductions.
Yes, there are edge cases. A homeowner in Bergen County, New Jersey paying $15,000 in property taxes with a $350,000 mortgage might easily beat the standard deduction. A renter in Houston with no state income tax? Almost certainly better off with the standard deduction.
Your Next Move
- Know your number. Look up the standard deduction for your filing status above. That's your baseline.
- Check if you qualify for extras. Turning 65 this year? You get the additional deduction for the full year, even if your birthday is December 31. (The IRS considers you 65 the day before your birthday, so a January 1 birthday counts for the prior year.)
- Do the quick itemizing test. Add your SALT, mortgage interest, and charitable giving. Is the total above your standard deduction? If not, stop worrying about receipts.
- Use our tax refund calculator to see how your deduction affects your overall tax picture.
- If you're a senior, make sure you're claiming the Senior Bonus Deduction. It's new for 2025, and many tax preparers may not flag it automatically for the first year.
Understanding your deduction is foundational to understanding your taxes. If you want to see how your deduction interacts with your federal income tax bracket, start there. And if you're building long-term savings, see how different retirement accounts can reduce your AGI before the deduction even kicks in.
References
- Tax Policy Center. (2024). What is the Standard Deduction? https://www.taxpolicycenter.org/briefing-book/what-standard-deduction
- Internal Revenue Service. (2024). Revenue Procedure 2024-40. https://www.irs.gov/pub/irs-drop/rp-24-40.pdf
- Internal Revenue Service. (2025). Revenue Procedure 2025-32. IRS.gov.
- Internal Revenue Service. (2025). One Big Beautiful Bill Act: Tax Deductions for Working Americans and Seniors. IRS.gov.
- Bipartisan Policy Center. (2025). The 2025 Tax Bill: Additional $6,000 Deduction for Seniors Simplified. https://bipartisanpolicy.org
- Internal Revenue Service. (2025). Topic No. 551: Standard Deduction. IRS.gov. https://www.irs.gov/taxtopics/tc551
