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: $15,750 (Single/MFS), $31,500 (MFJ/QSS), $23,625 (HOH). Additional for age 65+ or blind: $1,600 (married or QSS), $2,000 (unmarried and not QSS). Cannot use if MFS and spouse itemizes.
EA exam baseline: For the 2026–2027 SEE, use Tax Year 2025 and federal tax law through December 31, 2025. Later-year amounts below are explicitly labeled comparisons, not the default exam year. IRS SEE policy.
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 | $15,750 |
| MFJ / QSS | $31,500 |
| Head of Household | $23,625 |
Additional Standard Deduction (Age 65+ or Blind)
| Status | Additional Amount |
|---|---|
| Married or QSS (65+ or blind) | $1,600 per qualifying condition |
| Unmarried, not QSS (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: $15,750 (Single/MFS), $31,500 (MFJ/QSS), $23,625 (HOH). Additional for age 65+ or blind: $1,600 (married or QSS), $2,000 (unmarried and not QSS). If MFS and spouse itemizes, you MUST itemize too.
2025 EA Exam Notes
The separate temporary senior deduction is up to $6,000 per eligible person for 2025–2028, subject to MAGI phaseout. It is claimed after AGI on Schedule 1-A and is available with either the standard deduction or itemizing. It does not replace the age/blindness addition.
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