2021 Standard Deduction
For 2021, the Standard Deduction is $12,550 (Single unmarried), $25,100 (Married jointly), $18,800 (Head of household) and 2 more figures below.
Effective 2021-01-01Source: Rev. Proc. 2020-45 (IRS)Verified 2026-09-01
Compared with 2020
| Item | 2020 | 2021 | Change |
|---|---|---|---|
| Single unmarried | $12,400 | $12,550 | +$150 (+1.2%) |
| Married jointly | $24,800 | $25,100 | +$300 (+1.2%) |
| Head of household | $18,650 | $18,800 | +$150 (+0.8%) |
| Aged blind addition | +$1,300 | +$1,350 | +$50 (+3.8%) |
| Aged blind addition unmarried | +$1,650 | +$1,700 | +$50 (+3.0%) |
Who it applies to
All individual taxpayers filing a federal income tax return for the 2021 tax year.
What changed this year, and why
Inflation-adjusted standard deduction amounts for taxable years beginning in 2021, under IRC § 63, as published in Rev. Proc. 2020-45.
Common questions
- What are the 2021 standard deduction amounts?
- For 2021, the standard deduction is $12,550 for single filers and married individuals filing separately, $25,100 for married couples filing jointly and surviving spouses, and $18,800 for heads of household. Taxpayers who are 65 or older or blind receive an additional amount: $1,350 per condition if married, or $1,700 per condition if unmarried.
- Did the standard deduction change from 2020 to 2021?
- Yes. Each amount increased for 2021 compared to 2020. For example, the single filer amount rose from $12,400 to $12,550, the married-joint amount rose from $24,800 to $25,100, and the head-of-household amount rose from $18,650 to $18,800. The additional aged or blind amount went from $1,300 to $1,350 for married taxpayers and from $1,650 to $1,700 for unmarried taxpayers.
Three ways your standard deduction becomes zero
The IRS document identifies three situations in which a taxpayer's standard deduction is zero, forcing them to itemize whatever deductions they do have. First, if you are married filing separately and your spouse chooses to itemize on their own return, you forfeit the standard deduction entirely. Second, if you file a return for a short tax year caused by a change in your annual accounting period, the standard deduction does not apply. Third, nonresident or dual-status aliens during the tax year are ineligible; a dual-status alien is someone who was both a nonresident and a resident alien within the same year. There is a limited exception: a nonresident alien married to a U.S. citizen or resident alien may elect to be treated as a U.S. resident, in which case the standard deduction becomes available. Additionally, taxpayers who can be claimed as dependents on another person's return face a separate limitation on their standard deduction amount. The base standard deduction amounts for 2021 are $12,550 for single filers, $25,100 for married filing jointly, and $18,800 for head of household, with additional amounts of $1,350 or $1,700 for those who are aged or blind.
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 (2021), Dependents, Standard Deduction, and Filing Information (IRS)
You are 65 the day before your birthday
For the 2021 tax year, the IRS grants an additional standard deduction amount to taxpayers who are age 65 or older on the last day of the year (December 31). To determine whether you meet that age threshold, the IRS does not wait until your actual birthday. You are considered 65 on the day before your 65th birthday. In practical terms, this means that if your 65th birthday falls on any date from January 1 through December 31 of the tax year, you are treated as having been 65 or older on the last day of that year, and you qualify for the higher standard deduction. The additional amount depends on your filing status. Taxpayers who are unmarried (single or head of household) receive an extra $1,700 on top of their base standard deduction of $12,550 (single) or $18,800 (head of household). Married taxpayers who are 65 or older receive an extra $1,350 per qualifying spouse on top of the $25,100 joint return amount. If you are both 65 or older and blind, you may claim both the age and blindness additions.
If you are age 65 or older on the last day of the year and don't itemize deductions, you are enti- tled to a higher standard deduction. You are considered 65 on the day before your 65th birthday.
Publication 501 (2021), Dependents, Standard Deduction, and Filing Information (IRS)
What "blind" means, and the letter you need
If you are not totally blind but claim the higher standard deduction for blindness, you must obtain a certified statement from an eye doctor. The certifying professional must be either an ophthalmologist or an optometrist. The statement must confirm one of two conditions: first, that you cannot see better than 20/200 in your better eye even with glasses or contact lenses; or second, that your field of vision is 20 degrees or less. If your eye condition is unlikely to improve beyond these limits, the statement should include this fact. You must keep the statement in your records but do not need to attach it to your tax return. If your vision can only be corrected beyond these limits by contact lenses that you can wear briefly due to pain, infection, or ulcers, you still qualify for the higher standard deduction for blindness. The additional amount for blindness is $1,700 if you are unmarried or $1,350 if you are married filing jointly or head of household, added to the base standard deduction of $12,550, $25,100, or $18,800 respectively.
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 (2021), 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 age 65 or older or blind, and you meet one of two requirements. First, you can claim the spousal addition if you file a joint return. Second, you can claim it if you file separately, provided your spouse had no gross income and cannot be claimed as a dependent by another taxpayer. If your spouse died during 2021 before reaching age 65, you cannot take the higher standard deduction for your spouse. The additional amount for a spouse who is 65 or older or blind is $1,350. On a joint return for 2021, the base standard deduction is $25,100, and you add $1,350 for each spouse who is 65 or older or blind. This means if both spouses are 65 or older or blind, the total addition is two times $1,350. An unmarried taxpayer who is 65 or older or blind receives a larger addition of $1,700 on top of the $12,550 single standard deduction.
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. Death of spouse. If your spouse died in 2021 before reaching age 65, you can't take a higher standard deduction because of your spouse.
Publication 501 (2021), Dependents, Standard Deduction, and Filing Information (IRS)
The deduction on a final return
The standard deduction on a decedent's final tax return is calculated as though the deceased person had lived through the entire year. The decedent's filing status and any additional amounts for blindness are determined based on conditions at the time of death. However, there is a special rule for the additional amount based on age. If the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed on the final return. This means that even if the decedent would have turned 65 later in the year, the age-based addition does not apply. For a single decedent, the base standard deduction is $12,550; for a married decedent filing jointly, the base is $25,100; and for a head of household, the base is $18,800. The aged additions of $1,700 (unmarried) or $1,350 (married) are only available if the decedent had already reached age 65 before or at the moment of death.
Decedent's final return. The standard deduc- tion for a decedent's final tax return is the sameTIPTIPCAUTION ! 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 (2021), 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. 2020-45 (IRS)
- Single unmarried
Unmarried Individuals (other than Surviving Spouses $12,550 and Heads of Households) (§ 1(j)(2)(C))
- Married jointly
Married Individuals Filing Joint Returns $25,100 and Surviving Spouses (§ 1(j)(2)(A))
- Head of household
Heads of Households (§ 1(j)(2)(B)) $18,800
- Aged blind addition
the additional standard deduction amount under § 63(f) for the aged or the blind is $1,350.
- Aged blind addition unmarried
The additional standard deduction amount is increased to $1,700 if the individual is also unmarried and not a surviving spouse.