2018 Standard Deduction
For 2018, the Standard Deduction is $24,000 (Married jointly), $18,000 (Head of household), $12,000 (Single unmarried) and 2 more figures below.
Effective 2018-01-01Source: Rev. Proc. 2018-18 (Internal Revenue Bulletin 2018-10) (IRS)Verified 2026-08-29
Compared with 2017
| Item | 2017 | 2018 | Change |
|---|---|---|---|
| Married jointly | $12,700 | $24,000 | +$11,300 (+89.0%) |
| Head of household | $9,350 | $18,000 | +$8,650 (+92.5%) |
| Single unmarried | $6,350 | $12,000 | +$5,650 (+89.0%) |
| Aged blind addition | +$1,250 | +$1,300 | +$50 (+4.0%) |
| Aged blind addition unmarried | +$1,550 | +$1,600 | +$50 (+3.2%) |
Who it applies to
All individual taxpayers filing a federal income tax return for the 2018 tax year.
What changed this year, and why
The Tax Cuts and Jobs Act temporarily raised the basic standard deduction for taxable years beginning after December 31, 2017. For 2018, the IRS set the basic standard deduction amounts as follows.
Common questions
- What is the basic standard deduction for 2018?
- For 2018, the basic standard deduction is $24,000 for married couples filing jointly, $18,000 for heads of households, and $12,000 for single unmarried filers.
- Is there an additional standard deduction for being aged or blind?
- Yes. Taxpayers who are age 65 or older, or who are blind, may add $1,300 to their standard deduction for each condition that applies. The additional amount is $1,600 per condition if the taxpayer is unmarried and not a surviving spouse.
Three ways your standard deduction becomes zero
Three situations force your 2018 standard deduction to zero, meaning you lose the deduction entirely and must itemize whatever deductions you are entitled to instead. First, if you are married filing separately and your spouse chooses to itemize on their return, you are locked out of the standard deduction regardless of your own circumstances. Second, if you file a return for a short tax year caused by a change in your annual accounting period, the standard deduction is zero. Third, if you are a nonresident alien or a dual-status alien (someone who was both a nonresident and resident alien during the same year), the standard deduction is zero. One narrow exception exists: a nonresident alien married to a U.S. citizen or resident alien at year-end may elect to be treated as a U.S. resident, which does allow the standard deduction. Even though the base amounts for 2018 are $12,000 for single unmarried filers, $18,000 for head of household, and $24,000 for married filing jointly, none of those figures apply to anyone in one of these three categories.
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 (2018), Dependents, Standard Deduction, and Filing Information (IRS)
You are 65 the day before your birthday
The IRS has a specific rule for determining when you reach age 65 for tax purposes. You are considered to be 65 on the day before your actual 65th birthday, not on the birthday itself. This means that for the 2018 tax year, you qualify for the higher standard deduction if you were born before January 2, 1954. If your 65th birthday falls on January 1, 1954, you are considered 65 on December 31, 2018, which is the last day of the tax year, so you qualify. However, if your 65th birthday is January 2, 1954, you turn 65 on January 1, 2019, which is after the end of the 2018 tax year, so you do not qualify for the additional amount. This rule applies whether you are single, head of household, or married filing jointly. The additional amounts are +$1,300 for married taxpayers and +$1,600 for unmarried taxpayers.
You are considered 65 on the day before your 65th birthday. Therefore, you can take a higher standard deduction for 2018 if you were born before January 2, 1954.
Publication 501 (2018), Dependents, Standard Deduction, and Filing Information (IRS)
What "blind" means, and the letter you need
To claim the higher standard deduction for blindness, you must meet the IRS definition of blind and have proper documentation. If you are not totally blind, you must obtain a certified statement from an eye doctor (either an ophthalmologist or optometrist) that confirms one of two conditions: either you cannot see better than 20/200 in your better eye even with glasses or contact lenses, or your field of vision is 20 degrees or less. If your eye condition is not likely to improve beyond these limits, the statement should include that fact. You must keep this statement in your records. There is also a special provision for people whose vision can only be corrected beyond these limits by contact lenses that can be worn only briefly due to pain, infection, or ulcers - these individuals can still claim the higher standard deduction for blindness if they otherwise qualify. The additional amount for blindness is +$1,300 for married taxpayers and +$1,600 for unmarried taxpayers.
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 (2018), Dependents, Standard Deduction, and Filing Information (IRS)
Claiming your spouse's extra amount
You can claim the additional standard deduction amount for your spouse if your spouse is age 65 or older or blind, but only under specific conditions. You qualify if you file a joint return with your spouse. Alternatively, if you file a separate return, you can still claim your spouse's additional amount only if your spouse had no gross income for the year and cannot be claimed as a dependent by another taxpayer. There is also a special rule if your spouse died during 2018 before reaching age 65: you cannot take the higher standard deduction because of your spouse. The additional amount for a spouse who is 65 or older or blind is $1,300 if you are married filing jointly. This amount is separate from any additional amount you may claim for your own age or blindness status.
Death of spouse. If your spouse died in 2018 before reaching age 65, you can't take a higher standard deduction because of your spouse.
Publication 501 (2018), Dependents, Standard Deduction, and Filing Information (IRS)
The deduction on a final return
When preparing a final tax return for someone who died in 2018, the standard deduction is generally the same as it would have been if the decedent had continued to live throughout the year. However, there is an important limitation regarding the additional amount for age. If the decedent was not actually 65 or older at the time of death, the higher standard deduction for age cannot be claimed on the final return, even if the decedent would have reached age 65 by the end of 2018. The base standard deduction amounts for 2018 are $12,000 for single unmarried filers, $18,000 for head of household, and $24,000 for married filing jointly, with additional amounts of $1,300 or $1,600 for those who are 65 or older or blind. These additional amounts can only be claimed on the final return if the decedent had actually reached age 65 before death or was blind 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 (2018), Dependents, 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. 2018-18 (Internal Revenue Bulletin 2018-10) (IRS)
- Married jointly
Married Individuals Filing Joint Returns and Surviving Spouses (§ 1(a)) $24,000
- Head of household
Heads of Households (§ 1(b)) $18,000
- Single unmarried
Unmarried Individuals (other than Surviving Spouses and Heads of Households) (§ 1(c)) $12,000
- Aged blind addition
the additional standard deduction amount under § 63(f) for the aged or the blind is $1,300.
- Aged blind addition unmarried
The additional standard deduction amount is increased to $1,600 if the individual is also unmarried and not a surviving spouse.