2025 Standard Deduction — Amounts by Filing Status
2025 IRS data — updated for current tax year
2025 Standard Deduction by Filing Status
The IRS adjusts the standard deduction annually for inflation. In 2025, the amounts increased from 2024 levels.
| Filing Status | 2025 Standard Deduction | 2024 Amount | Change |
|---|---|---|---|
| Single | $15,000 | $14,600 | +$400 |
| Married Filing Jointly | $30,000 | $29,200 | +$800 |
| Married Filing Separately | $15,000 | $14,600 | +$400 |
| Head of Household | $22,500 | $21,900 | +$600 |
Standard Deduction vs Itemizing
The standard deduction makes sense for most filers. You should itemize only if your deductible expenses — mortgage interest, state/local taxes (SALT, capped at $10,000), charitable contributions, and qualified medical expenses above 7.5% of AGI — exceed your standard deduction amount. For a married couple with a $400,000 mortgage at 6.5% interest (~$25,000 in year-one interest + $10,000 SALT cap), itemizing totals $35,000 — $5,000 more than the standard deduction.
Frequently Asked Questions
Can I claim the standard deduction and some itemized deductions?
No — you must choose one or the other. You claim the larger amount. Most taxpayers (about 90%) use the standard deduction since the TCJA nearly doubled it in 2018.
Does the standard deduction change if I'm over 65?
Yes. Taxpayers 65 or older add an extra $2,000 (single) or $1,600 per qualifying spouse (married) to their standard deduction in 2025.