2016 Standard Deduction
For 2016, the Standard Deduction is $12,600 (Married jointly), $9,300 (Head of household), $6,300 (Single unmarried) and 2 more figures below.
Effective 2016-01-01Source: Rev. Proc. 2015-53 (IRS)Verified 2026-09-01
Who it applies to
All individual taxpayers filing federal income tax returns for the 2016 tax year.
What changed this year, and why
The IRS updated the standard deduction amounts for taxable years beginning in 2016 under Rev. Proc. 2015-53.
Common questions
- What is the standard deduction for 2016?
- For 2016, the standard deduction is $12,600 for married individuals filing jointly and surviving spouses, $9,300 for heads of households, and $6,300 for unmarried individuals and married individuals filing separately.
- Is there an additional standard deduction for being aged or blind?
- Yes. For 2016, an additional $1,250 is allowed for each condition (age 65 or older, or blind). The additional amount increases to $1,550 per condition if the taxpayer is unmarried and not a surviving spouse.
Three ways your standard deduction becomes zero
Three separate conditions each reduce your standard deduction to zero, forcing you to itemize whatever deductions you do have. First, if you are married filing separately and your spouse chooses to itemize on their return, you cannot take the standard deduction at all. Second, if you file a return covering a short tax year caused by changing your annual accounting period, the standard deduction is not available. Third, nonresident aliens and dual-status aliens during the tax year receive a zero standard deduction. A dual-status alien is someone who was both a nonresident and a resident alien in the same year. However, a nonresident alien married to a U.S. citizen or resident alien at year-end may elect to be treated as a resident, which then allows the standard deduction. If another taxpayer can claim you as a dependent, your standard deduction is not zero but may be limited based on your earned income.
Persons not eligible for the standard de- duction. Your standard deduction is zero and you should itemize any deductions you have if: 1. Your filing status is married filing sepa rately, and your spouse itemizes deduc tions on his or her return, 2. You are filing a tax return for a short tax year because of a change in your annual accounting period, or 3. You are a nonresident or dualstatus alien during the year.
Publication 501 (2016), Exemptions, Standard Deduction, and Filing Information (IRS)
You are 65 the day before your birthday
You do not have to wait until your actual 65th birthday to qualify for the higher standard deduction. The IRS counts you as 65 on the day before your 65th birthday, so if your birthday falls on any day from January 1 through December 31, you are treated as 65 for the entire tax year. For 2016, this means a taxpayer born before January 2, 1952, meets the age test. The rule applies only if you do not itemize deductions; it is what unlocks the additional amounts on top of the regular standard deduction. For 2016, those additions are $1,550 if you are unmarried (or married filing separately) and $1,250 if you are married filing jointly or a qualifying widow(er). If you are preparing a return for someone who died during the year, the age test looks to whether the person was 65 or older at the time of death rather than at year-end.
You are considered 65 on the day before your 65th birthday. Therefore, you can take a higher standard deduction for 2016 if you were born before January 2, 1952.
Publication 501 (2016), Exemptions, Standard Deduction, and Filing Information (IRS)
What "blind" means, and the letter you need
To claim the higher standard deduction for blindness, you must be blind on the last day of the tax year. If you are not totally blind, you need a certified statement from an eye doctor, either an ophthalmologist or an optometrist. The statement must confirm one of two conditions: that you cannot see better than 20/200 in your better eye even with glasses or contact lenses, or that your field of vision is 20 degrees or less. If your eye condition is unlikely to improve beyond these limits, the statement should say so. You do not need to send this statement to the IRS with your return, but you must keep it in your records. If your vision can only be corrected beyond these limits by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you may still take the higher standard deduction for blindness if you otherwise qualify. For 2016, a qualifying blind taxpayer receives an additional $1,250 if married or $1,550 if unmarried, on top of the base standard deduction for their filing status.
Not totally blind. If you aren't totally blind, you must get a certified statement from an eye doc tor (ophthalmologist or optometrist) that: 1. You can't see better than 20/200 in the better eye with glasses or contact lenses, or 2. Your field of vision is 20 degrees or less.
Publication 501 (2016), Exemptions, Standard Deduction, and Filing Information (IRS)
Claiming your spouse's extra amount
You may claim the higher standard deduction for your spouse if your spouse is age 65 or older or blind and either of two conditions is met. First, you file a joint return together. Second, you file a separate return and can claim an exemption for your spouse because your spouse had no gross income and cannot be claimed as a dependent by another taxpayer. If you file separately but cannot claim your spouse as an exemption, you cannot add the spouse's extra amount. For 2016, the additional amount for a spouse who is 65 or older or blind is $1,250. If your spouse died in 2016 before reaching age 65, you cannot take the higher standard deduction because of your spouse. The same day-before-birthday rule used for your own age applies to your spouse as well: a spouse is considered 65 on the day before his or her 65th birthday. You cannot claim the higher standard deduction for any individual other than yourself and your spouse. This rule is separate from the additional amounts a taxpayer can claim for being 65 or blind personally, which are $1,250 if married or $1,550 if unmarried.
Spouse 65 or Older or Blind You can take the higher standard deduction if your spouse is age 65 or older or blind and: 1. You file a joint return, or 2. You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and can't be claimed as a dependent by an other taxpayer.
Publication 501 (2016), Exemptions, Standard Deduction, and Filing Information (IRS)
The deduction on a final return
When a taxpayer dies, the standard deduction on the decedent's final return is generally the same as it would have been if the taxpayer had continued to live throughout the year. This means the filing status, age, and blindness conditions are evaluated as usual, with one critical exception: if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed on that final return. For 2016, the base standard deduction amounts are $12,600 for married filing jointly, $9,300 for head of household, and $6,300 for single filers. A taxpayer who was 65 or older at death may also claim the additional aged amount of $1,250 if married or $1,550 if unmarried. The blindness condition, if applicable, is also evaluated as of the date of death. The same day-before-birthday rule applies to the decedent: a person is considered to reach age 65 on the day before the 65th birthday. So even if the taxpayer would have turned 65 later in the year, the deduction for age is only available if the taxpayer had already reached age 65 at the time of death.
Decedent's final return. The standard deduc tion for a decedent's final tax return is the same as it would have been had the decedent contin ued to live. However, if the decedent wasn't 65 or older at the time of death, the higher stand ard deduction for age can't be claimed.
Publication 501 (2016), Exemptions, Standard Deduction, and Filing Information (IRS)
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Rev. Proc. 2015-53 (IRS)
- Married jointly
Married Individuals Filing Joint Returns $12,600 and Surviving Spouses (§ 1(a))
- Head of household
Heads of Households (§ 1(b)) $9,300
- Single unmarried
Unmarried Individuals (other than Surviving Spouses $6,300 and Heads of Households) (§ 1(c))
- Aged blind addition
the additional standard deduction amount under § 63(f) for the aged or the blind is $1,250.
- Aged blind addition unmarried
The additional standard deduction amount is increased to $1,550 if the individual is also unmarried and not a surviving spouse.