2020 Standard Deduction
For 2020, the Standard Deduction is $24,800 (Married jointly), $18,650 (Head of household), $12,400 (Single unmarried) and 2 more figures below.
Effective 2020-01-01Source: Rev. Proc. 2019-44 (IRS)Verified 2026-08-29
Compared with 2019
| Item | 2019 | 2020 | Change |
|---|---|---|---|
| Married jointly | $24,400 | $24,800 | +$400 (+1.6%) |
| Head of household | $18,350 | $18,650 | +$300 (+1.6%) |
| Single unmarried | $12,200 | $12,400 | +$200 (+1.6%) |
| Aged blind addition | +$1,300 | +$1,300 | +$0 (+0.0%) |
| Aged blind addition unmarried | +$1,650 | +$1,650 | +$0 (+0.0%) |
Who it applies to
All individual taxpayers filing a federal income tax return for the 2020 tax year.
What changed this year, and why
The IRS published inflation-adjusted standard deduction amounts for taxable years beginning in 2020 under Revenue Procedure 2019-44.
Common questions
- What are the standard deduction amounts for 2020?
- The 2020 standard deduction is $24,800 for married filing jointly and surviving spouses, $18,650 for heads of household, $12,400 for single filers, and $12,400 for married filing separately. An additional $1,300 is available for each item of age or blindness, increased to $1,650 per item if the taxpayer is unmarried and not a surviving spouse.
Three ways your standard deduction becomes zero
Your standard deduction becomes zero - meaning you cannot take the standard deduction at all and must itemize any deductions you have - in three specific situations. First, if you are married filing separately and your spouse chooses to itemize deductions on his or her return, you are not allowed to use the standard deduction. Second, if you file a tax return for a short tax year because you changed your annual accounting period, the standard deduction is zero. Third, if you are a nonresident alien or a dual-status alien during the year, you cannot claim the standard deduction. A dual-status alien is someone who was both a nonresident and a resident alien within the same tax year. Even though the 2020 standard deduction for most single unmarried filers is $12,400, for married filing jointly it is $24,800, and for head of household it is $18,650, none of these amounts apply if you fall into one of these three categories. In those cases, you must list your allowable itemized deductions on Schedule A instead.
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 (2020), Dependents, Standard Deduction, and Filing Information (IRS)
You are 65 the day before your birthday
For purposes of the higher standard deduction for age, the IRS considers you to reach age 65 on the day before your actual 65th birthday. This means that if your 65th birthday falls on January 1, 1956, you are treated as being 65 for the entire 2020 tax year and qualify for the additional aged amount. Specifically, you can take the higher standard deduction for 2020 if you were born before January 2, 1956. This rule matters because the standard deduction is determined as of the last day of the year, and without this day-before rule, people born on January 1 would miss out on the additional amount for that year. The extra amount for being 65 or older is +$1,300 for unmarried taxpayers or +$1,650 in certain married situations, so getting the birth date right is important for claiming the correct total standard deduction.
You are considered 65 on the day before your 65th birthday. Therefore, you can take a higher standard deduction for 2020 if you were born before January 2, 1956.
Publication 501 (2020), Dependents, Standard Deduction, and Filing Information (IRS)
What "blind" means, and the letter you need
If you are not totally blind but still qualify as blind for tax purposes, you must obtain a certified statement from an eye doctor - specifically an ophthalmologist or optometrist - confirming 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. The statement should also note whether your eye condition is likely to improve beyond these limits, and you must keep the statement in your records. You do not need to send it to the IRS with your return, but you must have it available. This certification requirement ensures that only taxpayers with genuinely significant visual impairment claim the higher standard deduction for blindness, which adds +$1,300 for unmarried filers or +$1,650 for certain married filers to their base standard deduction amount.
Not totally blind. If you aren't totally blind, you must get a 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 (2020), Dependents, Standard Deduction, and Filing Information (IRS)
Claiming your spouse's extra amount
You may claim an additional standard deduction amount for your spouse if your spouse is age 65 or older or blind, but only under specific filing conditions. First, you must file a joint return. Alternatively, you may file a separate return, but only if your spouse had no gross income for the year and cannot be claimed as a dependent by another taxpayer. If your spouse died in 2020 before reaching age 65, you cannot take a higher standard deduction because of your spouse, even if your spouse would have turned 65 later that year. The additional amount for a spouse who is 65 or older or blind is the same as the aged or blind addition that applies to you: +$1,300 for unmarried situations or +$1,650 in certain married situations. You must meet the filing status and income requirements to claim this spousal addition on top of your own standard deduction.
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 (2020), Dependents, Standard Deduction, and Filing Information (IRS)
The deduction on a final return
When preparing a final tax return for someone who died during the year, the standard deduction generally remains the same as it would have been if the decedent had lived through the entire year. However, there is an important limitation regarding the higher standard deduction for age: if the decedent was not actually 65 or older at the time of death, the additional aged amount cannot be claimed on the final return, even if the decedent would have reached age 65 later in the year. This differs from the general rule that treats a person as reaching 65 on the day before their birthday. For purposes of a decedent's final return, the actual age at death controls whether the higher deduction for age applies. The base standard deduction amounts for 2020 remain available: $12,400 for single filers, $24,800 for married filing jointly, and $18,650 for head of household, but any additional amount for being 65 or older depends on the decedent's actual age 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 (2020), 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. 2019-44 (IRS)
- Married jointly
Married Individuals Filing Joint Returns $24,800
- Head of household
Heads of Households (§ 1(j)(2)(B)) $18,650
- Single unmarried
Unmarried Individuals (other than Surviving Spouses $12,400
- 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.