2019 Standard Deduction
For 2019, the Standard Deduction is $24,400 (Married jointly), $18,350 (Head of household), $12,200 (Single unmarried) and 2 more figures below.
Effective 2019-01-01Source: Rev. Proc. 2018-57 (IRS)Verified 2026-08-29
Compared with 2018
| Item | 2018 | 2019 | Change |
|---|---|---|---|
| Married jointly | $24,000 | $24,400 | +$400 (+1.7%) |
| Head of household | $18,000 | $18,350 | +$350 (+1.9%) |
| Single unmarried | $12,000 | $12,200 | +$200 (+1.7%) |
| Aged blind addition | +$1,300 | +$1,300 | +$0 (+0.0%) |
| Aged blind addition unmarried | +$1,600 | +$1,650 | +$50 (+3.1%) |
Who it applies to
Taxpayers who file federal income tax returns for taxable years beginning in 2019
What changed this year, and why
For 2019, the standard deduction is $24,400 for married couples filing jointly (up from $24,000 in 2018), $18,350 for heads of household (up from $18,000), and $12,200 for single filers and married individuals filing separately (up from $12,000). The additional standard deduction for taxpayers who are 65 or older or blind is $1,300 for married taxpayers (up from $1,300 in 2018) and $1,650 for unmarried taxpayers (up from $1,600 in 2018).
Common questions
- What is the additional standard deduction for aged or blind filers?
- The additional standard deduction for taxpayers who are 65 or older or blind is $1,300 for married taxpayers (or $1,650 if unmarried and not a surviving spouse).
Three ways your standard deduction becomes zero
Your standard deduction becomes zero in three specific situations. First, if you are married filing separately and your spouse chooses to itemize their deductions, you cannot take the standard deduction. Second, if you file a tax return for a short tax year due to a change in your annual accounting period, your standard deduction is zero. Third, if you are a nonresident or dual-status alien during the year, you generally cannot claim the standard deduction, though nonresident aliens married to U.S. citizens or residents may elect to be treated as residents and then qualify. In all three cases, you should itemize any deductions you have instead of taking the standard deduction. This rule ensures that taxpayers in these special circumstances do not receive a double benefit from the standard deduction when their filing situation differs from typical resident taxpayers.
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 (2019), Dependents, Standard Deduction, and Filing Information (IRS)
You are 65 the day before your birthday
For tax purposes, you reach age 65 on the day before your actual 65th birthday. The IRS applies this rule each year to determine who qualifies for the higher standard deduction. For 2019, anyone born before January 2, 1955 is considered to be 65 or older on the last day of the year and may claim the higher amount. This rule matters because the standard deduction is higher for taxpayers who are 65 or older or blind. For 2019, the base amounts are $24,400 for married filing jointly, $18,350 for head of household, and $12,200 for single filers. Those who qualify as 65 or older or blind can add an extra amount to their standard deduction: $1,650 if they are unmarried, or $1,300 if they are married. The day-before-birthday rule also determines whether a deceased taxpayer was 65 or older at the time of death, which affects whether the higher deduction for age can be claimed on the final return.
You are considered 65 on the day before your 65th birthday. Therefore, you can take a higher standard deduction for 2019 if you were born before January 2, 1955.
Publication 501 (2019), 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 one of two medical criteria. You must either not see better than 20/200 in your better eye even with glasses or contact lenses, or have a field of vision of 20 degrees or less. If you are not totally blind, you need a certified statement from an eye doctor, specifically an ophthalmologist or optometrist, confirming that you meet one of these two thresholds. The statement should also note whether your condition is unlikely to improve beyond these limits. You must keep this statement in your records. Even if your vision can be corrected beyond these limits only by contact lenses that you can wear briefly due to pain, infection, or ulcers, you still qualify for the higher deduction. For 2019, the base standard deduction is $24,400 for married filing jointly, $18,350 for head of household, or $12,200 for single filers, with an additional $1,650 for unmarried or $1,300 for married taxpayers who are blind.
certified statement from an eye doc- tor (ophthalmologist or optometrist) stating 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 (2019), Dependents, Standard Deduction, and Filing Information (IRS)
Claiming your spouse's extra amount
You can claim the higher standard deduction for your spouse if your spouse is 65 or older or blind, and you meet one of two conditions. First, you file a joint return together. Second, you file a separate return and your spouse had no gross income and cannot be claimed as a dependent by another taxpayer. If your spouse died during 2019 before reaching age 65, you cannot take the higher standard deduction based on your spouse. The IRS treats a deceased spouse as not having reached the required age if they died before their 65th birthday, regardless of when they were born. For 2019, the base standard deduction is $24,400 for married filing jointly, $18,350 for head of household, or $12,200 for single filers. An additional amount of $1,300 can be added for each spouse who qualifies as 65 or blind. A taxpayer who is both 65 or older and blind can stack both additions.
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 your spouse had no gross income and can't be claimed as a dependent by another taxpayer.
Publication 501 (2019), Dependents, Standard Deduction, and Filing Information (IRS)
The deduction on a final return
The standard deduction on a decedent's final tax return is the same as it would have been if the decedent had continued to live. This means the personal representative preparing the return uses the same filing status and base amounts that the decedent would have used. For 2019, those base amounts are $24,400 for married filing jointly, $18,350 for head of household, and $12,200 for single filers. However, there is an important limitation regarding age: if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. This rule prevents the estate from claiming the additional amount that would have been available based on a birthday the decedent did not live to reach. If the decedent was 65 or older at death and was blind, the additional amount of $1,650 (unmarried) or $1,300 (married) may apply.
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 (2019), 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. 2018-57 (IRS)
- Married jointly
Married Individuals Filing Joint Returns $24,400
- Head of household
Heads of Households (§ 1(j)(2)(B)) $18,350
- Single unmarried
Unmarried Individuals (other than Surviving Spouses $12,200
- 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 $1,650 if the individual is also unmarried and not a surviving spouse.