Updated October 4, 2026. Quick answer: For tax year 2025 the standard deduction is $15,750 for single filers and married individuals filing separately, $31,500 for married couples filing jointly and surviving spouses, and $23,625 for heads of household. The IRS first published $15,000, $30,000 and $22,500 in Revenue Procedure 2024-40, and Public Law 119-21 raised them. Filers who are 65 or older, or blind, add $1,600, or $2,000 if unmarried.
Related reading on this site: IRS Publication 501.
IRS worksheets from the 2025 Form 1040 instructions, read line by line: Standard Deduction Worksheet for Dependents, Tax Computation Worksheet and State and Local Income Tax Refund Worksheet.
Form 1040 for 2025, lines 12 to 38 read line by line: Form 1040 lines 17 and 18, Form 1040 line 28 and Form 1040 lines 29 to 31.
More IRS forms and schedules, read line by line: Form 1040 instructions.
More IRS forms and schedules, read line by line: Schedule A instructions.
The IRS form or worksheet behind this, read line by line: Form 1098 boxes.
Standard deduction 2025 by filing status
| Filing status | 2025 standard deduction |
|---|---|
| Single | $15,750 |
| Married filing separately | $15,750 |
| Married filing jointly and surviving spouses | $31,500 |
| Head of household | $23,625 |
Why you may see $15,000 instead of $15,750
Revenue Procedure 2024-40 was written for the tax law as it stood on October 22, 2024, and lists $15,000 for single filers and married individuals filing separately, $30,000 for joint filers and $22,500 for heads of household. Section 70102 of Public Law 119-21, signed July 4, 2025, replaced the $18,000 and $12,000 base figures in § 63(c)(7) with $23,625 and $15,750 for taxable years beginning after December 31, 2024. The IRS release for the 2026 adjustments states the result: “for tax year 2025, the OBBB raises the standard deduction amount to $31,500 for married couples filing jointly.” Use the higher figures on a 2025 return.
How much the law added
The increase over the October 2024 figures is $750 for single filers and married individuals filing separately (computed as $15,750 minus $15,000), $1,500 for joint filers (computed as $31,500 minus $30,000) and $1,125 for heads of household (computed as $23,625 minus $22,500). The joint amount is exactly twice the single amount ($15,750 plus $15,750 is $31,500).
Extra amounts for age 65 and over or blind
The Revenue Procedure sets the additional standard deduction for 2025 at “the additional standard deduction amount under § 63(f) for the aged or the blind is $1,600.” “The additional standard deduction amount is increased to $2,000 if the individual is also unmarried and not a surviving spouse.” Section 70102 changes only the base amounts. The separate senior deduction is a different item: the IRS describes it as “an additional deduction of $6,000.” For tax years 2025 through 2028 it phases out above $75,000 of modified adjusted gross income, or $150,000 on joint returns. See the senior deduction page.
Dependents
A person who can be claimed as someone else’s dependent has a smaller limit. For 2025 the Revenue Procedure says the standard deduction “cannot exceed the greater of (1) $1,350, or (2) the sum of $450 and the individual’s earned income.”
2025 compared with 2026
The 2026 amounts rise to $16,100 for single filers and married individuals filing separately, $32,200 for joint filers and $24,150 for heads of household, per the same IRS release. The full 2026 page is the 2026 standard deduction, and the 2027 page covers what is known about the next year.
Common mistakes
- Using $15,000 on a 2025 return because an older table shows it. The higher figure applies for 2025.
- Using the 2026 amounts on a 2025 return. They are higher.
- Forgetting that the extra amount for age 65 or blind is $1,600 for married filers and $2,000 for unmarried ones.
- Treating the senior deduction as part of the standard deduction. It is a separate $6,000 deduction.
Related: the 2026 standard deduction, the 2027 standard deduction page, the senior deduction page, and the retirement numbers hub.
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Answer againSources
- IRS Revenue Procedure 2024-40, 2025 inflation adjusted items: https://www.irs.gov/pub/irs-drop/rp-24-40.pdf
- IRS news release IR-2025-103, tax year 2026 inflation adjustments including amendments from the One, Big, Beautiful Bill: https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill
- Public Law 119-21 (July 4, 2025), section 70102, GovInfo text: https://www.govinfo.gov/content/pkg/PLAW-119publ21/pdf/PLAW-119publ21.pdf
- IRS, One Big Beautiful Bill Act: tax deductions for working Americans and seniors: https://www.irs.gov/newsroom/one-big-beautiful-bill-act-tax-deductions-for-working-americans-and-seniors
Sources: the primary documents linked above, read on October 4, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.