2017 Standard Deduction
For 2017, the Standard Deduction figures are $12,700 (Married jointly), $9,350 (Head of household), $6,350 (Single unmarried) and 2 more figures below.
Effective 2017-01-01Source: Rev. Proc. 2016-55 (IRS)Verified 2026-09-02
Compared with 2016
| Item | 2016 | 2017 | Change |
|---|---|---|---|
| Married jointly | $12,600 | $12,700 | +$100 (+0.8%) |
| Head of household | $9,300 | $9,350 | +$50 (+0.5%) |
| Single unmarried | $6,300 | $6,350 | +$50 (+0.8%) |
| Aged blind addition | +$1,250 | +$1,250 | +$0 (+0.0%) |
| Aged blind addition unmarried | +$1,550 | +$1,550 | +$0 (+0.0%) |
Who it applies to
All individual taxpayers filing a federal income tax return for tax year 2017
What changed this year, and why
For taxable years beginning in 2017, the IRS set the following standard deduction amounts under IRC § 63(c)(2): $12,700 for married couples filing jointly and surviving spouses; $9,350 for heads of household; and $6,350 for single unmarried filers and married individuals filing separately. Taxpayers who are aged or blind may add $1,250 to their standard deduction ($1,550 if they are unmarried and not a surviving spouse).
Common questions
- Can a taxpayer who is both aged and blind claim the aged/blind addition twice?
- No. The additional standard deduction for being aged or blind is a single flat addition - $1,250 for married filers and surviving spouses, or $1,550 for unmarried filers who are not surviving spouses - regardless of whether the taxpayer qualifies on the basis of age, blindness, or both.
Three ways your standard deduction becomes zero
Three situations force your standard deduction to zero, meaning you must itemize whatever deductions you have. First, if you are married filing separately and your spouse chooses to itemize, you cannot take the standard deduction. Second, if you file a return for a short tax year caused by a change in your annual accounting period, the standard deduction is unavailable. Third, nonresident aliens and dual-status aliens - those who were both nonresident and resident aliens during the same year - are ineligible. 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 would restore eligibility. In all three cases the IRS instructs you to itemize instead, because the standard deduction figure simply does not apply.
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 dual-status alien during the year.
Publication 501 (2017), Exemptions, Standard Deduction, and Filing Information (IRS)
You are 65 the day before your birthday
The IRS counts you as reaching age 65 on the day before your actual 65th birthday, not on the birthday itself. For the 2017 tax year this means anyone born before January 2, 1953 qualifies for the additional aged amount. The rule matters at the margins of the calendar year. The same day-before principle applies when determining whether a deceased taxpayer was 65 at the end of the year. Once you meet the age test you add $1,550 to your base standard deduction if you are unmarried, or $1,250 if you are married filing jointly or a qualifying widow(er). You can use Table 7 in the publication to figure the exact total based on your filing status and the number of additional amounts you claim.
You are considered 65 on the day before your 65th birthday. Therefore, you can take a higher standard deduction for 2017 if you were born before January 2, 1953.
Publication 501 (2017), Exemptions, Standard Deduction, and Filing Information (IRS)
What "blind" means, and the letter you need
A taxpayer who is not totally blind must obtain a certified statement from an eye doctor - specifically an ophthalmologist or optometrist - attesting to one of two conditions: either the taxpayer cannot see better than 20/200 in the better eye even with corrective lenses, or the taxpayer's field of vision is 20 degrees or less. If the condition is permanent, the statement should say so; otherwise the certifying doctor should note the prospect of improvement. The taxpayer keeps the statement in their records rather than attaching it to the return. A person who can see beyond those limits only by wearing contact lenses briefly, because of pain, infection, or ulcers, still qualifies for the higher blindness deduction. The additional amount is $1,550 for an unmarried filer or $1,250 when filing jointly.
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 (2017), Exemptions, Standard Deduction, and Filing Information (IRS)
Claiming your spouse's extra amount
A taxpayer can claim the extra standard deduction for a spouse who is 65 or older or blind, provided one of two conditions is met. First, the couple files a joint return; in that case each spouse's age and blindness status is counted independently. Second, the couple files separately but the taxpayer can claim an exemption for the spouse because the spouse had no gross income and cannot be claimed as a dependent by any other taxpayer. If the spouse died during 2017 before reaching age 65, the taxpayer cannot take any additional amount on account of that spouse, even if the spouse would have reached 65 by the end of the year under the day-before-birthday rule. When the conditions are satisfied the additional aged or blind amount for the spouse is $1,250, the same figure that applies to the taxpayer's own additional amount on a joint return.
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 (2017), Exemptions, Standard Deduction, and Filing Information (IRS)
The deduction on a final return
The standard deduction allowed on a decedent's final income tax return is generally the same amount the taxpayer would have received had they lived through the end of the year. The normal filing-status amounts therefore still apply - for example $12,700 for married filing jointly, $9,350 for head of household, or $6,350 for a single unmarried taxpayer. The one important limitation concerns the additional amount for age: if the decedent was not yet 65 at the time of death, the higher standard deduction for age cannot be claimed on the final return, regardless of the taxpayer's date of birth. The day-before-birthday rule for turning 65 still applies, so a taxpayer who would have reached 65 on the last day of the year is treated as 65, but only if that birthday occurred before 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 (2017), Exemptions, Standard Deduction, and Filing Information (IRS)
A short tax year from changing your accounting period gets no standard deduction at all
If you file a tax return for a short tax year because you changed your annual accounting period, your standard deduction is zero. Because you get no standard deduction at all for that return, you should itemize any deductions you have instead. This rule applies regardless of your filing status, whether single, married filing jointly, or head of household. The standard deduction amounts for 2017 - $6,350 for single filers, $12,700 for married filing jointly, and $9,350 for head of household - do not apply. The additional amounts for being 65 or older or blind ($1,250 for married, $1,550 for unmarried) also do not apply in this situation.
You are filing a tax return for a short tax year because of a change in your annual accounting period
Publication 501 (2017), Exemptions, Standard Deduction, and Filing Information (IRS)
Filing as head of household frees you from your spouse's itemizing choice
If you file as head of household rather than married filing separately, you keep the ability to claim the standard deduction even when your spouse itemizes. Normally, when one spouse itemizes, the other spouse is required to itemize as well and cannot take the standard deduction. Head of household status removes that restriction. This filing status is available to unmarried taxpayers who pay more than half the cost of keeping up a home for a qualifying person. For 2017, the head of household standard deduction is $9,350, compared to $6,350 for single filers and $12,700 for married filing jointly. If you are 65 or older or blind, you may add $1,550 to the head of household amount if you are unmarried. The head of household status may also allow you to claim the earned income credit and certain other credits that are not available to those filing married filing separately.
The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions.
Publication 501 (2017), Exemptions, Standard Deduction, and Filing Information (IRS)
Picked the wrong one? You can amend
If you did not itemize on your 2017 return but later realize you should have, or if you itemized and later decide you should have taken the standard deduction instead, you can change your return by filing Form 1040X. This allows you to switch between methods of claiming deductions after you have already filed. For married persons who filed separate returns, both spouses must make the same change and both must file a consent to assessment for any additional tax either one may owe as a result. You and your spouse must use the same method of claiming deductions on your separate returns.
Changing your mind. If you don't itemize your deductions and later find that you should have itemized — or if you itemize your deductions and later find you shouldn't have — you can change your return by filing Form 1040X.
Publication 501 (2017), 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. 2016-55 (IRS)
- Married jointly
Married Individuals Filing Joint Returns $12,700 and Surviving Spouses (§ 1(a))
- Head of household
Heads of Households (§ 1(b)) $9,350
- Single unmarried
Unmarried Individuals (other than Surviving Spouses $6,350 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.