Standard Deduction
The standard deduction is a fixed dollar amount that reduces taxable income, available to taxpayers who do not itemize deductions, with amounts varying by filing status and adjusted annually for inflation.
Exam Tip
2025 amounts: $15,000 (Single/MFS), $30,000 (MFJ/QSS), $22,500 (HOH). Additional for age 65+ or blind: $1,600 (married), $2,000 (unmarried). Cannot use if MFS and spouse itemizes.
What is the Standard Deduction?
The standard deduction is a flat amount subtracted from AGI to arrive at taxable income. Most taxpayers use the standard deduction because it exceeds their total itemized deductions.
2025 Standard Deduction Amounts
| Filing Status | Amount |
|---|---|
| Single / MFS | $15,000 |
| MFJ / QSS | $30,000 |
| Head of Household | $22,500 |
Additional Standard Deduction (Age 65+ or Blind)
| Status | Additional Amount |
|---|---|
| Married (65+ or blind) | $1,600 per qualifying condition |
| Unmarried (65+ or blind) | $2,000 per qualifying condition |
Who Cannot Use the Standard Deduction
- MFS when spouse itemizes (must also itemize)
- Nonresident aliens
- Dual-status aliens (generally)
- Tax year less than 12 months due to accounting period change
Exam Alert
2025 amounts: $15,000 (Single/MFS), $30,000 (MFJ/QSS), $22,500 (HOH). Additional for age 65+ or blind: $1,600 (married), $2,000 (unmarried). If MFS and spouse itemizes, you MUST itemize too.
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