Head of household standard deduction against itemising, 2024
This works out one number from the Standard Deduction figures published for 2024. Every amount it uses is below, with the document it was read from. What you enter is your own: this site has no way to check it, and the answer it produces is not a published figure.
Not the one you need? The same year also has standard deduction against itemising for a single filer, standard deduction against itemising on a joint return.
Effective 2024-01-01Source: Rev. Proc. 2023-34 (IRS)Verified 2026-09-02
How it is worked out
The published limit, plus the published addition once for every box you check, less the amount you enter, rounded to the nearest cent. Where what you enter is the larger of the two, the answer is nothing rather than a negative amount.
It uses Head of household, $21,900 and Aged blind addition unmarried, +$1,950, published above.
Figures in this colour are computed from the amounts above. They are not published figures and no document states them.
Work it out
The live calculator needs JavaScript. The table below covers common amounts and is computed the same way.
Worked out for common amounts
| Your itemised deductions | Result |
|---|---|
| 0 | $23,850 |
| 10,000 | $13,850 |
| 20,000 | $3,850 |
| 40,000 | $0 |
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. 2023-34 (IRS)
- Head of household
Heads of Households (ยง 1(j)(2)(B)) $21,900
- Aged blind addition unmarried
The additional standard deduction amount is increased to $1,950 if the individual is also unmarried and not a surviving spouse.
Every 2024 Standard Deduction figure · Standard Deduction in every year · Every calculator on this site