Standard vs Itemized Deduction
Find out whether to take the standard deduction or itemize for 2025 or 2024. Enter your state taxes, mortgage interest, charitable donations, and medical expenses to see which option saves you more in federal tax.
Recommendation
Take the Standard DeductionSaves you $165 in federal tax
Only amount above 7.5% of AGI qualifies
| Standard | Itemized | |
|---|---|---|
| Deduction Amount | $15,750 | $15,000 |
| Federal Tax | $13,449 | $13,614 |
| Difference | Standard saves $165 | |
| State & Local Taxes (SALT) | $8,000 |
| Mortgage Interest | $5,000 |
| Charitable Donations | $2,000 |
| Qualified Medical Expenses | $0 |
| Total Itemized Deduction | $15,000 |
How deductions work
Standard deduction 2025
Single: $15,750. MFJ: $31,500. HoH: $23,625 (OBBBA-raised). Additional amounts for age 65+ or blind: $1,600 (MFJ) or $2,000 (Single/HoH).
Common itemized deductions
SALT (state/local taxes, capped at $40,000 / $20,000 MFS for 2025), mortgage interest (on first $750k), charitable contributions, and medical expenses exceeding 7.5% of AGI.
When to itemize
Itemize when your deductible expenses exceed the standard deduction. Common scenarios: high state taxes + mortgage interest, or large charitable donations.
Nearly 90% take the standard
After the 2017 TCJA nearly doubled the standard deduction, only about 10% of taxpayers still benefit from itemizing.
Frequently asked questions
What is the standard deduction for 2025?
For 2025, the standard deduction is $15,750 for single filers, $31,500 for married filing jointly, and $23,625 for head of household (updated per the One, Big, Beautiful Bill Act). These amounts are adjusted annually for inflation. An additional deduction of $1,600 (married) or $2,000 (single/HoH) is available for taxpayers who are age 65 or older or blind.
What expenses can I itemize?
Common itemized deductions include state and local taxes (SALT), mortgage interest on up to $750,000 of acquisition debt, charitable contributions to qualified organizations, and medical expenses exceeding 7.5% of your adjusted gross income. You report these on Schedule A of your federal return, and they replace the standard deduction only if their total exceeds it.
What is the SALT deduction cap?
For 2024, the SALT deduction is capped at $10,000 ($5,000 if married filing separately). Starting in 2025, the One, Big, Beautiful Bill Act raised the cap to $40,000 ($20,000 MFS), with a phaseout for incomes over $500,000 ($250,000 MFS). The cap covers the combined deduction for state income taxes, local income taxes, and property taxes.
When should I itemize instead of taking the standard deduction?
You should itemize when your total allowable itemized deductions exceed the standard deduction for your filing status. This is most common for homeowners with large mortgage interest payments, taxpayers who make significant charitable contributions, or those with substantial unreimbursed medical expenses. Use this calculator to compare both options and see which one saves you more in taxes.