Standard Deduction
A fixed dollar amount that reduces your taxable income, available to all filers who do not itemize. For 2025, it is $15,000 for single filers and $30,000 for married filing jointly.
The standard deduction is a flat amount the IRS lets you subtract from your AGI to reduce your taxable income. It is adjusted annually for inflation. For 2025, the amounts are $15,000 (Single and Married Filing Separately), $30,000 (Married Filing Jointly and Qualifying Surviving Spouse), and $22,500 (Head of Household).
Taxpayers age 65 or older and those who are blind receive an additional standard deduction amount. For 2025, that extra amount is $1,600 for single and HOH filers, or $1,300 per qualifying spouse for married filers.
Most taxpayers take the standard deduction because it is simpler and often larger than the total of their itemized deductions, especially since the Tax Cuts and Jobs Act roughly doubled the standard deduction starting in 2018. You should still calculate your itemized deductions to confirm which option is more beneficial.
Related Terms
Itemized Deduction
Specific expenses you can deduct instead of taking the standard deduction, including mortgage interest, state/local taxes (up to $10,000), charitable donations, and medical expenses.
Taxable Income
The portion of your income that is actually subject to federal income tax, calculated by subtracting the standard or itemized deduction from your AGI.
Adjusted Gross Income (AGI)
Your gross income minus specific adjustments such as student loan interest, IRA contributions, and self-employment tax. AGI is the starting point for calculating your taxable income.
Filing Status
Your tax classification based on marital and family situation — Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Surviving Spouse.
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