Takeaways
- Standard deductions are set dollar amounts that reduce your taxable income.
- Taxpayers can choose to use the standard or itemized deductions to reduce their tax liability.
- For the 2025 tax year, the standard deduction is $15,750 for single filers.
- Standard deductions are determined by tax filing status, age, and other factors.
- The IRS releases updated standard deductions by tax filing status each year to account for inflation.
What Is a Standard Deduction?
The standard deduction is a specific dollar amount that reduces your taxable income. The Internal Revenue Service (IRS) offers this deduction to most taxpayers, allowing them to subtract a portion of their income from their taxable income before calculating their tax liability. This deduction simplifies tax filing by eliminating the need to itemize expenses such as mortgage interest and medical bills.
For example, if your gross income is $60,000 and you qualify for a standard deduction of $14,000, you will only be taxed on $46,000 of income. Around 90% of individual taxpayers choose the standard deduction over itemized deductions.[1] This may be because it is simpler, but often it is more beneficial, especially for those with fewer deductible expenses.
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One Big Beautiful Bill Act Changes to the Standard Deduction
The "One Big Beautiful Bill Act," proposed in 2024, made key changes to the standard deduction. The most significant change was an increase in the deduction amount for all tax filing statuses. The act helps offset the impact of inflation and rising cost of living.
The act also introduced automatic inflation indexing, meaning the deduction will now be adjusted each year based on inflation. This aims to maintain the deduction's value over time rather than having Congress update it manually each year.
The bill also made adjustments for senior taxpayers by expanding the additional deduction available to individuals aged 65 and older.
Standard Deduction 2025 (Regular)
In 2025, the standard deduction for taxpayers under age 65 is as follows[2]:
| Filing Status | Amount |
|---|---|
| Single | $15,750 |
| Married Filing Jointly | $31,500 |
| Married Filing Separately | $15,750 |
| Head of Household | $23,625 |
| Qualifying Widow(er) | $31,500 |
These amounts reflect the increases enacted through the One Big Beautiful Bill Act, which adjusted thresholds to better reflect the current economic climate. It was signed into law on July 4, 2025, as Public Law 119-21, and takes effect in 2025.
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Standard Deduction 2025 (65 Years or Older)
If you are 65 or older, you receive an additional deduction on top of the standard amount. From 2025 through 2028, this bonus applies when:
- Individuals age 65 and older may claim an additional $6,000 deduction.
- A married couple, if both spouses qualify per eligible individual, may receive up to a $12,000 deduction.
- Additional deduction phases out for taxpayers with modified AGI over $75,000 or $150,000 for joint filers.
These increases continue the trend of providing tax relief to seniors, who may be living on fixed incomes.
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Standard Deduction 2026 (Regular)
For 2026, the standard deduction is set to increase slightly due to inflation adjustments:
| Filing Status | Amount |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Married Filing Separately | $16,100 |
| Head of Household | $24,150 |
| Qualifying Widow(er) | $32,200 |
These amounts are estimates based on projected inflation rates and are subject to confirmation by the IRS at the end of 2026.
Standard Deduction 2026 (65 Years or Older)
In 2026, the additional $6,000 deduction for older taxpayers remains the same as in 2025 and continues through 2028, as set by current legislation.
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When to Claim a Standard Deduction
Most taxpayers are eligible to claim the standard deduction. However, there are a few exceptions:
- If you are married and filing separately, and your spouse itemizes deductions, you must also itemize.
- If you are a nonresident alien, you generally cannot claim the standard deduction unless you meet specific exceptions.
- If you are filing a tax return for a short tax year due to a change in your accounting period, the standard deduction may not be available.
- If your total itemized deductions (such as charitable contributions, medical expenses, or mortgage interest) are less than the standard deduction for your filing status, it makes financial sense to claim the standard deduction.
Using one of the best online tax software programs or consulting a tax professional can help you decide which option results in the lowest tax bill, or to help optimize your tax refund.
Smart Summary
The standard deduction is a critical part of the U.S. tax system because it offers you a simple way to reduce your taxable income. Most taxpayers benefit from taking the standard deduction, especially after the increases passed in the One Big Beautiful Bill Act. For 2025 and 2026, the deduction amounts are higher than ever, with additional financial relief for seniors. Choosing whether to claim the standard deduction or itemize depends on your personal finances, but for many tax filers, the standard deduction remains the most practical and cost-effective choice.
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(1) Bipartisan Policy Center. Paying the 2025 Tax Bill: A Cap on Itemized Deductions. Last Accessed January 15, 2026.
(2) Internal Revenue Service. One, Big, Beautiful Bill provisions. Last Accessed January 15, 2026.
