2023 Standard Deduction
For 2023, the Standard Deduction is $13,850 (Single unmarried), $27,700 (Married jointly), $20,800 (Head of household) and 2 more figures below.
Effective 2023-01-01Source: Rev. Proc. 2022-38 (IRS)Verified 2026-08-29
Compared with 2022
| Item | 2022 | 2023 | Change |
|---|---|---|---|
| Single unmarried | $12,950 | $13,850 | +$900 (+6.9%) |
| Married jointly | $25,900 | $27,700 | +$1,800 (+6.9%) |
| Head of household | $19,400 | $20,800 | +$1,400 (+7.2%) |
| Aged blind addition | +$1,400 | +$1,500 | +$100 (+7.1%) |
| Aged blind addition unmarried | +$1,750 | +$1,850 | +$100 (+5.7%) |
Who it applies to
All individual taxpayers filing federal income tax returns for taxable years beginning in 2023.
What changed this year, and why
The 2023 standard deduction amounts increased from 2022 levels due to inflation adjustments published by the IRS in Revenue Procedure 2022-38.
Common questions
- Are there additional amounts for elderly or blind taxpayers?
- Yes. Taxpayers who are age 65 or older, or blind, may add $1,500 to their standard deduction. An unmarried taxpayer who is not a surviving spouse may add $1,850 instead. Each qualifying condition adds a separate increment.
Three ways your standard deduction becomes zero
Most taxpayers can claim the standard deduction, but three situations reduce it to zero. First, if you file as married filing separately and your spouse chooses to itemize on their separate return, you cannot take the standard deduction. Second, if you file a return covering a short tax year because you changed your annual accounting period, the standard deduction is zero. Third, nonresident or dual-status aliens cannot take it. A dual-status alien is someone who was both a nonresident and a resident alien during the same year. There is one exception for the third category: 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. In all three cases the IRS instructs you to itemize any deductions you have on Schedule A instead of claiming the standard deduction. For 2023 the basic amounts are $13,850 for single filers, $27,700 for married filing jointly, and $20,800 for heads of household, but none of those apply when your standard deduction is zero.
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 their 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 (2023), Dependents, Standard Deduction, and Filing Information (IRS)
You are 65 the day before your birthday
The IRS uses a bright-line rule to decide whether you qualify for the additional amount tied to age. For purposes of the standard deduction, you are treated as reaching age 65 on the day before your actual 65th birthday. So if your 65th birthday falls on January 1, 2024, you are already 65 on December 31, 2023, the last day of the tax year, and you qualify for the higher standard deduction for 2023. In practice this means anyone born before January 2, 1959 is considered 65 or older for the 2023 tax year. The age-based addition is separate from the base standard deduction amounts of $13,850 for single filers, $27,700 for married filing jointly, and $20,800 for heads of household. For unmarried taxpayers (single or head of household) the additional amount is $1,850; for married taxpayers it is $1,500 per qualifying condition. If you are both 65 or older and blind, you can stack two additions on top of your base 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 birth- day. Therefore, you can take a higher standard deduction for 2023 if you were born before Jan- uary 2, 1959.
Publication 501 (2023), Dependents, Standard Deduction, and Filing Information (IRS)
What "blind" means, and the letter you need
To claim the higher standard deduction for blindness, the IRS requires documented medical evidence when a taxpayer is not totally blind. You must obtain a certified statement from an eye doctor - specifically an ophthalmologist or optometrist - that confirms one of two conditions. Either your vision cannot be corrected to better than 20/200 in your better eye even with glasses or contact lenses, or your field of vision is 20 degrees or less. These are the same clinical thresholds used to define legal blindness. The written statement must be kept in your records but does not need to be attached to your tax return unless the IRS specifically requests it. Even if your vision could be corrected beyond these limits by contact lenses, you may still qualify for the blindness deduction if wearing those lenses causes pain, infection, or ulcers and you can wear them only briefly. The additional amount for blindness is $1,850 for unmarried filers or $1,500 per qualifying spouse on a joint return.
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 (2023), Dependents, Standard Deduction, and Filing Information (IRS)
Claiming your spouse's extra amount
When one spouse meets the age or blindness threshold, the other spouse can benefit from the additional standard deduction, but only under specific conditions. If you file a joint return, you can claim the extra amount for your spouse if your spouse is 65 or older or blind. If you file separately, you can still claim the extra amount for your spouse, but only if your spouse had no gross income for the year and cannot be claimed as a dependent by another taxpayer. The rule about death is strict: if your spouse died in 2023 before reaching age 65, you cannot claim the higher standard deduction for your spouse, even if your spouse would have turned 65 on the next day. Remember that the age requirement uses the day-before-birthday rule. For 2023, the additional amount is $1,500 per qualifying spouse on a joint return or married filing separately return. The base standard deduction for married filing jointly in 2023 is $27,700, and each spouse who is 65 or older or blind adds $1,500 to that amount.
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 (2023), Dependents, Standard Deduction, and Filing Information (IRS)
The deduction on a final return
When a taxpayer dies during the year, the person handling their final tax return can claim the same standard deduction the decedent would have been entitled to had they lived through December 31. However, there is a critical limitation regarding the age-based addition. If the decedent was not yet 65 at the time of death, the higher standard deduction for age cannot be claimed on the final return, even if the decedent would have turned 65 before the end of the year. For example, if someone died on December 30, 2023 at age 64 but would have turned 65 on January 1, 2024, the estate cannot claim the additional amount for age. The same day-before-birthday rule applies: age is measured at the moment of death, not at the end of the tax year. The base standard deduction amounts for 2023 remain available: $13,850 for single filers, $27,700 for married filing jointly, and $20,800 for heads of household. The blindness addition may still be claimed if the decedent was blind at the time of death, but the age addition is strictly tied to being 65 or older on the date 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 (2023), 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. 2022-38 (IRS)
- Single unmarried
Unmarried Individuals (other than Surviving Spouses $13,850 and Heads of Households) (§ 1(j)(2)(C))
- Married jointly
Married Individuals Filing Joint Returns $27,700 and Surviving Spouses (§ 1(j)(2)(A))
- Head of household
Heads of Households (§ 1(j)(2)(B)) $20,800
- Aged blind addition
For taxable years beginning in 2023, the additional standard deduction amount under § 63(f) for the aged or the blind is $1,500.
- Aged blind addition unmarried
The additional standard deduction amount is increased to $1,850 if the individual is also unmarried and not a surviving spouse.