8521 / What is the standard deduction?
Editor’s Note: The 2017 tax reform legislation roughly doubled the standard deduction to $24,000 per married couple ($30,000 for 2025) and $12,000 per individual ($15,000 for 2025). For heads of households, the standard deduction was increased to $18,000 ($22,500 for 2025). For married taxpayers filing separate returns, the standard deduction was $12,000 ($15,000 for 2025). These amounts are indexed for inflation for tax years beginning after December 31, 2018 and are set to expire for tax years beginning after December 31, 2025.1
The standard deduction is one of two “below-the-line” deduction options available to taxpayers. In other words, once a taxpayer determines adjusted gross income (gross income minus above the line deductions), the taxpayer may also deduct the sum of their exemptions and the greater of 1) the standard deduction; or 2) the sum of their itemized deductions (see Q 8524).2
Planning Point: Because of the increased standard deduction and the elimination of many itemized deductions, more taxpayers now choose the standard deduction under the 2017 tax reform law. Those taxpayers who wish to take advantage of the remaining itemized deductions (for example, the deduction for charitable contributions) can benefit from planning to “bunch” those deductions into a single tax year in order to ensure that itemized deductions exceed the expanded standard deduction.
Taxpayers who do not itemize and who are age 65 or older or blind are entitled to increase their standard deduction. In 2025, taxpayers who are married or are surviving spouses are each entitled to an additional deduction of $1,600 if age 65 or older, as well as an additional $1,600 deduction if blind. The additional standard deduction is $2,000 for 2025 for unmarried taxpayers age 65 or older as well as $2,000 for 2025 for unmarried blind taxpayers.3 The additional amounts for elderly and blind taxpayers are indexed for inflation.4
1. IRC § 63(c)(7).