2025 Standard Deduction: Single filers

Who it applies to

Which amount you use depends on your filing status. Publication 501 Table 6 gives $31,500 for married filing jointly or a qualifying surviving spouse, $23,625 for a head of household, and $15,750 for a single filer or a married individual filing separately. If you or your spouse is 65 or older or blind, Table 7 applies instead and the section 63(f) addition sits on top of the basic amount: $1,600 for each qualifying box on a married return, $2,000 for each box on an unmarried return. Anyone who can be claimed as a dependent on another person's return uses Table 8 instead, which caps the deduction well below the ordinary amount for the filing status. Some filers get no standard deduction at all, and Publication 501 names them: a married filer filing separately whose spouse itemizes, a filer with a short tax year caused by a change in the annual accounting period, and a nonresident or dual-status alien.

What changed this year, and why

For taxable years beginning in 2025 the standard deduction under section 63 is $31,500 for married individuals filing joint returns and for a qualifying surviving spouse, $23,625 for a head of household, and $15,750 for a single filer and for a married individual filing a separate return. These are higher than the amounts Rev. Proc. 2024-40 had set under the ordinary inflation adjustment. The One Big Beautiful Bill Act, enacted during 2025, amended section 63(c) and raised the basic standard deduction for taxable years beginning in 2025, and Rev. Proc. 2025-32 section 3 states the amended amounts and removes section 2.15(1) of Rev. Proc. 2024-40. This page had been publishing the pre-amendment amounts and now states the amended ones. The addition under section 63(f) for a filer who is 65 or older or blind is unchanged by that amendment: $1,600 for each qualifying box on a married return and $2,000 on an unmarried return. The page now rests on Publication 501, the IRS publication for use in preparing 2025 returns, which is the document that states all five of these amounts.

Common questions

What is the 2025 standard deduction for a single filer or someone married filing separately?

$15,750. Publication 501 Table 6 puts single filers and married individuals filing separate returns in the same row for 2025, so filing separately does not produce two joint-sized deductions. That is the basic amount, before any addition for being 65 or older or blind. A filer who can be claimed as a dependent on another person's return uses Table 8 instead and is capped well below $15,750.

What is the 2025 standard deduction for married filing jointly?

$31,500. Publication 501 Table 6 gives that amount for a married couple filing a joint return and for a qualifying surviving spouse, who share one row of the chart. It is the basic amount only. A couple in which one or both spouses is 65 or older or blind uses Table 7 instead and adds the section 63(f) amount for each qualifying box on top of the $31,500.

What is the 2025 standard deduction for head of household?

$23,625 for 2025. Publication 501 Table 6 gives a head of household its own row, set between the $31,500 for a joint return and the $15,750 for a single filer. As with the other rows it is the basic standard deduction, before any addition for age or blindness. A head of household who is 65 or older or blind uses Table 7, which adds that amount on top.

Did the standard deduction go up for 2025?

Yes, and by more than the inflation adjustment alone had set. Publication 501 says the standard deduction is higher for 2025 than it was for 2024. The One Big Beautiful Bill Act amended section 63(c) during 2025 and raised the basic amounts for the year, so the figures for 2025 are $31,500 for a joint return, $23,625 for a head of household and $15,750 for a single filer. The amendment did not touch the section 63(f) addition for age or blindness.

How much extra standard deduction do you get for being 65 or older or blind in 2025?

The section 63(f) addition is $2,000 for each qualifying box on an unmarried return and $1,600 for each box on a married return. You check one box for being 65 or older and a second for being blind, so a filer who is both checks two. Publication 501 adds it to the basic amount for your filing status rather than replacing that amount, and Table 7 shows the combined result.

Can both spouses claim the extra standard deduction for age or blindness?

Yes. Publication 501 lets you take the higher standard deduction for a spouse who is 65 or older or blind if you file a joint return, or if you file a separate return and your spouse had no gross income and cannot be claimed as a dependent by another taxpayer. Every qualifying box counts, so spouses who are both 65 or older check two boxes and add $1,600 for each. You cannot claim it for anyone other than yourself and your spouse.

Who cannot take the standard deduction at all?

Publication 501 names three cases in which your standard deduction is zero and you should itemize any deductions you have: your filing status is married filing separately and your spouse itemizes deductions on their return; you are filing for a short tax year because of a change in your annual accounting period; or you are a nonresident or dual-status alien during the year. A nonresident alien married to a U.S. citizen or resident who elects to be treated as a resident can take it.

What is the standard deduction for someone claimed as a dependent in 2025?

It is limited. Publication 501 caps it at the greater of a fixed minimum stated in Table 8 or the dependent's earned income plus a small stated add-on, and never more than the regular amount for the filing status, generally $15,750 for a single filer. Earned income here means pay for work you actually performed, including any taxable scholarship or fellowship grant. A dependent who is 65 or older or blind adds the section 63(f) amount on top.

Every amount on this page is a published figure rather than yours. The Standard deduction against itemising takes the number you enter and works it out against them, showing which published figure it used.