2022 Standard Deduction
For 2022, the Standard Deduction is $12,950 (Single unmarried), $25,900 (Married jointly), $19,400 (Head of household) and 2 more figures below.
Effective 2022-01-01Source: Rev. Proc. 2021-45 (IRS)Verified 2026-08-29
Compared with 2021
| Item | 2021 | 2022 | Change |
|---|---|---|---|
| Single unmarried | $12,550 | $12,950 | +$400 (+3.2%) |
| Married jointly | $25,100 | $25,900 | +$800 (+3.2%) |
| Head of household | $18,800 | $19,400 | +$600 (+3.2%) |
| Aged blind addition | +$1,350 | +$1,400 | +$50 (+3.7%) |
| Aged blind addition unmarried | +$1,700 | +$1,750 | +$50 (+2.9%) |
Who it applies to
All individual federal income taxpayers filing returns for taxable years beginning in 2022, including single filers, married couples filing jointly, surviving spouses, heads of households, married individuals filing separately, and taxpayers who are aged or blind.
What changed this year, and why
For taxable years beginning in 2022, the IRS set the standard deduction amounts under Internal Revenue Code § 63(c)(2) as follows: $25,900 for married individuals filing joint returns and surviving spouses, $19,400 for heads of households, and $12,950 for unmarried individuals (other than surviving spouses and heads of households) and married individuals filing separate returns. The additional standard deduction for the aged or blind under § 63(f) is $1,400, increased to $1,750 for an individual who is unmarried and not a surviving spouse.
Common questions
- What is the standard deduction for a single filer in 2022?
- For 2022, the standard deduction for an unmarried individual is $12,950.
- What is the standard deduction for married couples filing jointly in 2022?
- For 2022, the standard deduction for married individuals filing joint returns and surviving spouses is $25,900.
- What is the standard deduction for a head of household in 2022?
- For 2022, the standard deduction for a head of household is $19,400.
- How much extra is added to the standard deduction for being aged or blind in 2022?
- For 2022, the additional standard deduction for the aged or the blind is $1,400 per qualifying condition. The additional amount is $1,750 per qualifying condition if the taxpayer is unmarried and not a surviving spouse.
Three ways your standard deduction becomes zero
Three situations make your standard deduction zero, meaning you must itemize to claim any deductions. First, if you are married filing separately and your spouse itemizes on their return, you cannot take the standard deduction. Second, if you file a 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 take the standard deduction. However, there is an exception: if you are a nonresident alien married to a U.S. citizen or resident alien at year-end, you can choose to be treated as a U.S. resident and then claim the standard deduction. Being claimed as a dependent on another person's return does not make your standard deduction zero, but it may limit the amount you can claim.
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 your spouse’s return
Publication 501 (2022), Dependents, Standard Deduction, and Filing Information (IRS)
You are 65 the day before your birthday
The IRS uses a specific rule to determine whether you qualify as age 65 for the higher standard deduction. You are considered to reach age 65 on the day before your actual 65th birthday, not on the birthday itself. For the 2022 tax year, this means you can claim the extra standard deduction amount if you were born before January 2, 1958, since that makes you 65 by the end of 2022. The basic rule is that you must be age 65 or older on the last day of the year and you must not itemize your deductions. If you meet these requirements, you qualify for an additional amount added to your standard deduction. For unmarried filers (single or head of household), the additional amount for being 65 or older is $1,750. For married taxpayers filing jointly where one spouse is 65 or older, the additional amount is $1,400 per qualifying spouse. If both spouses on a joint return are 65 or older, each gets their own additional amount.
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. Therefore, you can take a higher standard deduction for 2022 if you were born before January 2, 1958.
Publication 501 (2022), Dependents, Standard Deduction, and Filing Information (IRS)
What "blind" means, and the letter you need
If you are blind on the last day of the year and do not itemize, you qualify for the higher standard deduction for blindness. Taxpayers who are not totally blind must keep a certified statement from an ophthalmologist or optometrist in their records. The statement must confirm either that you cannot see better than 20/200 in your better eye with glasses or contact lenses, or that your field of vision is 20 degrees or less. If the condition is unlikely to improve beyond these limits, the statement should say so. You can also qualify if your vision can be corrected beyond these limits only by contact lenses you can wear briefly because of pain, infection, or ulcers. For 2022, the additional amount for blindness is $1,750 if your filing status is single or head of household, and $1,400 if you are married. The blindness addition stacks with the age addition if you qualify for both, and it can also be claimed on behalf of a spouse who meets the criteria.
If you are blind on the last day of the year and you don't itemize deductions, you are entitled to a higher standard deduction. 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:CAUTION ! 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 (2022), Dependents, Standard Deduction, and Filing Information (IRS)
Claiming your spouse's extra amount
You may claim the additional standard deduction for your spouse if your spouse is either age 65 or older or blind, and one of two conditions is met. First, you file a joint return together, in which case you can add the spouse's extra amount to your standard deduction. Second, you file a separate return and your spouse had no gross income for the year and cannot be claimed as a dependent by another taxpayer. If neither condition is met - for instance, if your spouse files their own return with income - you cannot take the spouse's addition. The additional amount depends on filing status: for married taxpayers, the extra amount for a spouse who is 65 or older or blind is $1,400 per qualifying condition. If your spouse is both 65 or older and blind, two additions of $1,400 each may be claimed on the spouse's behalf. The base standard deduction for married filing jointly in 2022 is $25,900, to which these additions are added. If your spouse died during the year before reaching age 65, you cannot claim the higher deduction for that spouse.
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 (2022), Dependents, Standard Deduction, and Filing Information (IRS)
The deduction on a final return
The standard deduction on a decedent's final income tax return is calculated the same way it would have been if the deceased person had lived through the entire year. The filing status, age, blindness, and dependency status are all determined as they would be for a living taxpayer, with one important exception: the higher standard deduction for age can only be claimed if the decedent was already 65 or older at the time of death. A person who would have turned 65 later in the year but died before reaching that age cannot receive the age-based addition. The day-before-birthday rule still applies - someone is considered to reach 65 on the day before their 65th birthday - so the decedent must have survived to at least that point. For 2022, the base standard deduction amounts remain $12,950 for single filers, $25,900 for married filing jointly, and $19,400 for head of household. Any applicable additional amounts for being 65 or older or blind are added on top of these figures, provided the decedent met the requirements 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 (2022), 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. 2021-45 (IRS)
- Single unmarried
Unmarried Individuals (other than Surviving Spouses $12,950
- Married jointly
Married Individuals Filing Joint Returns $25,900
- Head of household
Heads of Households (§ 1(j)(2)(B)) $19,400
- Aged blind addition
the additional standard deduction amount under § 63(f) for the aged or the blind is $1,400.
- Aged blind addition unmarried
The additional standard deduction amount is increased to $1,750 if the individual is also unmarried and not a surviving spouse.