IRS Publication 17 — Your Federal Income Tax (Individuals)
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2025 Standard Deduction Tables CAUTION !
If you are married filing a separate return and your spouse itemizes deductions, or if you are a dual-status alien, you can't take the standard deduction even if you were born before January 2, 1961, or are blind. Standard Deduction Chart for Most People*Table 10-1. IF your filing status is... THEN your standard deduction is... 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, are blind, or if someone else can claim you (or your spouse, if filing jointly) as a dependent. Use Table 10-2 or 10-3 instead.
Standard Deduction Chart for People Born Before January 2, 1961, or Who Are Blind*Table 10-2. Check the correct number of boxes below. Then go to the chart. You: Born before January 2, 1961 Blind Your spouse: Born before January 2, 1961 Blind Total number of boxes checked IF your filing status is...
AND the number in the box above is...
THEN your standard deduction is...
Single 1 $17,750 2 19,750 Married filing jointly 1 $33,100 2 34,700 3 36,300 4 37,900 Qualifying surviving spouse 1 $33,100 2 34,700 Married filing 1 $17,350 separately** 2 18,950 3 20,550 4 22,150 Head of household 1 $25,625 2 27,625 * If someone else can claim you (or your spouse, if filing jointly) as a dependent, use Table 10-3 instead. ** You can check the boxes for Your Spouse if your filing status is married filing separately and your spouse had no income, isn’t filing a return, and can’t be claimed as a dependent on another person’s return.
Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse, if filing jointly) as a dependent. Table 10-3.
Check the correct number of boxes below. Then go to the worksheet. You: Born before January 2, 1961 Blind Your spouse: Born before January 2, 1961 Blind Total number of boxes checked
1. Enter your earned income (defined below). If none, enter -0-. 1.
2. Additional amount. 2. $450
3. Add lines 1 and 2. 3.
4. Minimum standard deduction. 4. $1,350
5. Enter the larger of line 3 or line 4. 5.
6. Enter the amount shown below for your filing status.
• Single or Married filing separately—$15,750
• Married filing jointly—$31,500
• Head of household—$23,625 6.
7. Standard deduction. a. Enter the smaller of line 5 or line 6. If born after January 1, 1961, and not blind, stop here. This is your standard deduction. Otherwise, go on to line 7b. 7a. b. If born before January 2, 1961, or blind, multiply $2,000 ($1,600 if married) by the number in the box above. 7b. c. Add lines 7a and 7b. This is your standard deduction for 2025. 7c. Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable scholarship or fellowship grant.
Publication 17 (2025) Chapter 10 Standard Deduction 95
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