Standard deduction amounts by filing status 2025-2026
Question askedHow does the standard deduction differ by filing status?
Quick answer: For 2025, the basic standard deduction is $15,750 for Single or Married Filing Separately, $31,500 for Married Filing Jointly or Qualifying Surviving Spouse, and $23,625 for Head of Household — with add-ons for age 65+ or blindness, and special limits for dependents and separate filers. For 2026, these amounts increase to $16,100, $32,200, and $24,150 respectively.
How it works
The Internal Revenue Code sets the standard deduction as a combination of a basic amount and, for some taxpayers, an additional amount. Under the statutory formula, the basic standard deduction is 200 percent of the amount for unmarried individuals in the case of a joint return or surviving spouse, $4,400 for a head of household, or $3,000 in any other case. These are base figures that get inflation-adjusted annually — the actual 2025 dollar amounts came from Rev. Proc. 2024-40, and the 2026 amounts from Rev. Proc. 2025-32.
2025 amounts (per IRS Publication 501/17 and Rev. Proc. 2024-40): Single or Married filing separately $15,750; Married filing jointly or Qualifying surviving spouse $31,500; Head of household $23,625.
2026 amounts (per IRS Publication 505 and Rev. Proc. 2025-32): Single or Married filing separately—$16,100; Married filing jointly or Qualifying surviving spouse—$32,200; Head of household—$24,150.
Age 65+ or blind: Filers who are 65 or older or blind get an additional amount on top of the basic deduction. For 2025, that add-on is $1,600 per condition ($2,000 if unmarried), per Rev. Proc. 2024-40. Publication 501 shows this results in, for example, a Married Filing Jointly couple both over 65 having a $34,700 standard deduction: Because they are married filing jointly, they enter $31,500 on line 1... Because they are both over age 65, they enter $3,200 ($1,600 × 2) on line 5. They enter $34,700 ($31,500 + $3,200) on line 6, so their standard deduction is $34,700. For 2026, the aged/blind add-on rises to $1,650 ($2,050 if unmarried).
Dependents: If someone else can claim you as a dependent, your standard deduction is capped. Publication 554 explains it is generally limited to the greater of: $1,350, or the individual's earned income for the year plus $450 (but not more than the regular standard deduction amount). The Code confirms this cap: the basic standard deduction for a dependent shall not exceed the greater of $500, or the sum of $250 and such individual's earned income (note the Code text's dollar floor is stripped of inflation adjustments, and the IRS's published $1,350/$450 figures reflect the current inflation-adjusted numbers, not this bare statutory text).
Zero standard deduction cases: Certain filers get no standard deduction at all. The Code specifies this applies to a married individual filing a separate return where either spouse itemizes deductions, a nonresident alien individual, an individual making a return for a period of less than 12 months on account of a change in accounting period, or an estate or trust, common trust fund, or partnership.
Risks and limits
- Married Filing Separately generally carries a tax disadvantage beyond the deduction amount: Publication 501 notes that MFS filers usually choose married filing separately as their filing status, the following special rules apply. Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for.
- If your spouse itemizes on a separate return, your own standard deduction drops to zero, per the Code provision above.
In practice
Filing status is one of the biggest drivers of your standard deduction amount, alongside age, blindness, and dependent status. Since these dollar figures are inflation-adjusted annually via IRS revenue procedures, always confirm you're using the correct tax year's numbers before filing.
For your specific filing status combination — especially if you're weighing Married Filing Separately, have a dependent situation, or are near a birthday/death-of-spouse cutoff — it's worth a conversation with a CPA to nail down the exact deduction.
Sources relied upon
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Statute 26 U.S.C. § 63 — Taxable income defined — (c) Standard deduction › (2) Basic standard deduction
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· same text at Cornell LII ↗
“(2) Basic standard deduction For purposes of paragraph (1), the basic standard deduction is— (A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of— (i) a joint return, or (ii) a surviving spouse (as defined in section 2(a)), (B) $4,400 in the case of a head of household (as defined in section 2(b)), or (C) $3,000 in any other case.”
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IRS publication IRS Publication 501 — Dependents, Standard Deduction, and Filing Information — 2025 Standard Deduction Tables, p. 24
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· official source (p. 24) ↗
“Single or Married filing separately $15,750 Married filing jointly or Qualifying surviving spouse 31,500 Head of household 23,625 * Don’t use this chart if you were born before January 2, 1961, or are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent.”
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IRS publication IRS Publication 505 — Tax Withholding and Estimated Tax — What’s New for 2026, p. 2
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· official source (p. 2) ↗
“• Single or Married filing separately—$16,100. • Married filing jointly or Qualifying surviving spouse—$32,200. • Head of household—$24,150.”
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IRS publication IRS Publication 554 — Tax Guide for Seniors — Introduction › Standard Deduction, p. 20
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· official source (p. 20) ↗
“Because they are married filing jointly, they enter $31,500 on line 1. They check the “No” box on line 2, so they also enter $31,500 on line 4.”
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IRS publication IRS Publication 554 — Tax Guide for Seniors — Introduction › Standard Deduction, p. 20
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· official source (p. 20) ↗
“are both over age 65, they enter $3,200 ($1,600 × 2) on line 5. They enter $34,700 ($31,500 + $3,200) on line 6, so their standard deduction is $34,700.”
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IRS publication IRS Publication 554 — Tax Guide for Seniors — Standard Deduction › Standard Deduction for Dependents, p. 20
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· official source (p. 20) ↗
“The standard deduction for an individual who can be claimed as a dependent on another person’s tax return is generally limited to the greater of: • $1,350, or • The individual’s earned income for the year plus $450 (but not more than the regular standard deduction amount).”
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Statute 26 U.S.C. § 63 — Taxable income defined — (c) Standard deduction › (5) Limitation on basic standard deduction in the case of certain dependents
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· official source ↗
· same text at Cornell LII ↗
“In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the basic standard deduction applicable to such individual for such individual’s taxable year shall not exceed the greater of— (A) $500, or (B) the sum of $250 and such individual’s earned i…”
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Statute 26 U.S.C. § 63 — Taxable income defined — (c) Standard deduction › (5) Limitation on basic standard deduction in the case of certain dependents
· see it highlighted in context
· official source ↗
· same text at Cornell LII ↗
“(c) Standard deduction › (6) Certain individuals, etc., not eligible for standard deduction In the case of— (A) a married individual filing a separate return where either spouse itemizes deductions, (B) a nonresident alien individual, (C) an individual making a return under section 443(a)(1) for a period of less than 12 months on account of a change in his annual accounting period, or (D) an estat…”
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IRS publication IRS Publication 501 — Dependents, Standard Deduction, and Filing Information — Married Filing Separately › Special Rules, p. 7
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· official source (p. 7) ↗
“If you choose married filing separately as your filing status, the following special rules apply. Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for.”
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