Standard Deductions for 2023
Standard Deductions
Tax Year 2023
What is the 2023 standard deduction? A standard deduction is a fixed dollar amount that reduces taxpayers' taxable income. The standard deduction method is applied by default as most taxpayers qualify for this deduction based on filing status, age, and whether a taxpayer is blind or not.
Prepare and e-file your current tax year return on eFile.com and your standard deduction will be applied to your return automatically. You also have the option to select between the standard or the itemized deduction methods.
The standard deduction method is generally more advantageous for taxpayers unless the total itemized deduction amount is larger than the standard deduction amount. In addition to the standard deduction, a taxpayer might qualify for these income adjustments and deductions.
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This Year's Standard Deduction
The table below summarizes the key points of the standard deduction. Learn more about what your deduction may be so you can better understand your taxes.
Basic Standard Deduction
A per tax year dollar based on age,
tax return filing status, and if a taxpayer is blind or not, that reduces
taxable income on a taxpayer's IRS and state income tax return. The eFile Tax App applies the standard deduction amount based on the taxpayer's filing status, age, and/or blindness to a tax return. The standard deduction amounts are generally increased each tax year by the IRS and/or
state tax agencies.
Additional Standard Deduction
A taxpayer's age and/or whether a taxpayer falls under the IRS category of blindness will increase the basic standard deduction. Those over age 65 will see a higher standard deduction.
Dependent Standard Deduction
If a taxpayer is
claimed as a dependent by another taxpayer, the standard deduction amount is also adjusted. However, the total standard deduction can not be greater than the basic standard deduction for the taxpayer filing status.
The eFile Tax App applies the basic, additional, and dependent standard deduction amounts based on the taxpayer's information. Start and eFileIT!
See also:
Standard deduction amounts are outlined below for tax years 2022 and 2023. Estimate your current tax return by using the TAXstimator or Tax Refund Calculator. If you just want to get your taxes done, we get IT! Start free here.
Standard Deduction 2023
The standard deduction for 2023 is based on the taxpayer's age - born before or after Jan. 2, 1959, and the filing status. The standard deductions increased significantly due to the 2018 tax reform while many other deductions were disqualified. There are still deductions in addition to the standard deduction available that can reduce your taxes.
Generally, if a taxpayer's income is under the standard deduction amounts, this taxpayer might not have to file a tax return. However, there are other reasons you may need to or want to file an income tax return, such as state tax rebate or refund programs or federal tax credits.
All United States citizens generally qualify for the standard deduction unless they choose to itemize deductions. The standard deduction works by making a certain amount of income tax free. This amount depends on your age, filing status, and other factors.
- Example: A single taxpayer makes $20,000 annually from employment reported on Form W-2. On a federal level, the IRS allows the taxpayer to deduct $13,850 from this income, meaning only $6,150 of the total income is subject to income taxes, putting the taxpayer in a lower tax bracket than if the entire $20,000 was taxed. There are different rules if you make income from self-employment or as an independent contractor. If you make $400 or more from self-employment, you will need to file taxes.
Standard Deductions for Tax Year 2023
The 2023 standard deductions are listed below; these are for informational purposes as the eFile app claims your standard deduction for you when you eFileIT.
Single
After Jan. 2, 1959
Legally Blind
$13,850
Add $1,850
Single
Before Jan. 2, 1959
Legally Blind
$15,700
Add $1,850
Head of Household
After Jan. 2, 1959
Legally Blind
$20,800
Add $1,850
Head of Household
Before Jan. 2, 1959
Legally Blind
$22,650
Add $1,850
Attention: This standard deduction table is only here for information purposes. When you prepare and eFile your taxes on eFile.com, all of these various scenarios will be calculated for you. Plus, the eFile Tax App will calculate itemized deductions and make a recommendation for you. However, you decide which deduction method you prefer.
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Married Filing Separately
Both After Jan. 2, 1959
1 Before, 1 After Jan. 2, 1959
Per Legally Blind
$13,850
$15,350
Add $1,500/Blind
Married Filing Separately
Both Before Jan. 2, 1959
1 Before, 1 After Jan. 2, 1959
Per Legally Blind
$16,850
$15,350
Add $1,500/Blind
Surviving Spouse
After Jan. 2, 1959
Legally Blind
$27,700
Add $1,500
Surviving Spouse
Before Jan. 2, 1959
Legally Blind
$29,200
Add $1,500
Married Filing Jointly
Both After Jan. 2, 1959
1 Before, 1 After Jan. 2, 1959
Per Legally Blind
$27,700
$29,200
Add $1,500/Blind
Married Filing Jointly
Both Before Jan. 2, 1959
1 Before, 1 After Jan. 2, 1959
Per Legally Blind
$30,700
$29,200
Add $1,500/Blind
Dependent
At any age, if you are a dependent on another person's tax return and you are filing your own tax return, your standard deduction can not exceed the greater of $1,250 or the sum of $400 and your individual earned income. Additionally, this rule does not apply if the dependent make equal to or greater than the standard deduction for their filing status. Learn more about
how to file a tax return as a dependent.
Sample 1: If your earned income was $700. Your standard deduction would be $1,250 as the sum of $700 plus $350 is $1,050, thus less than $1,250.
Sample 2: If your income was $3,200, your standard deduction would be: $3,600 as the sum of $3,200 plus $400 is $3,400, thus greater than $1,250.
Sample 3: As a dependent, if you have a taxable income of $15,000, then you claim the standard deduction for single taxpayers of $13,850 and pay tax on the remaining $1,150.
Learn more about
who qualifies as a dependent.
Nonresident Aliens
As a nonresident alien or dual-status alien, you are not allowed to claim the standard deduction and must
itemize to claim tax deductions on
Form 1040NR.
Standard Deduction Exception Summary for Tax Year 2023
- If you were born before Jan. 2, 1959, your standard deduction increases by $1,850 if you file as a single or head of household. If you are legally blind, your standard deduction increases by $1,850, regardless of your age.
- If you are married filing jointly, and ONE of you was born before Jan. 2, 1959, your standard deduction increases by $1,500. If BOTH you and your spouse were born before Jan. 2, 1959, your standard deduction increases by $3,000. If one of you is legally blind, it increases by $1,500; if both are, it increases by $3,000, regardless of age.
- As a surviving spouse, your standard deduction increases by $1,500 if you were born before Jan. 2, 1959. If you are legally blind, it increases by $1,500, regardless of your age.
- Disaster Loss: Your standard deduction may only be increased by the net amount of any disaster loss you suffered if your area is a federally declared disaster. This is the same amount you would report as an itemized deduction if you were itemizing.
- To qualify as blind by the IRS, you must keep in your tax records a certified letter from an eye doctor (or optometrist) stating that you have non-correctable 20/200 vision in your best eye or that your field of vision is restricted to 20 degrees or less. For more information about additional standard deductions for any disabilities, see Exemptions, Standard Deduction, and Filing Information.
Taxpayer Who Do Not Qualify for the Standard Deduction
Certain individuals may not qualify for the standard deduction; review the information below or simply start free on eFile.com and we will determine this for you.
Married Filing Separate
When a couple file as
married filing separately and if one spouse
itemizes deductions, than the other spouse can not claim the standard deduction. As this filing status, both taxpayers need to use the same deduction method.
Trust, estate, etc.
A common trust fund, estate or trust, or partnership can not claim the standard deduction.
Filing Period
A taxpayer who files a tax return for less than 12 months due to a change in the annual accounting period does not qualify for the standard deduction. This does not apply to most taxpayers filing a regular, annual income tax return in a timely manner.
Nonresident Alien
Some nonresident aliens can
claim the standard deduction; however, a
nonresident alien filing Form 1040-NR can not claim the standard deduction. Here are the exceptions:
A: If a nonresident alien is married to a U.S. citizen or resident alien as of Dec. 31 of the tax year and makes a joint election with the spouse to be treated as a U.S. resident for the entire tax year, then they can claim the standard deduction.
B: If a nonresident who is married to a U.S. citizen or resident converts to a U.S. citizen or resident by Dec. 31 of the tax year and makes a joint election with the spouse to be treated as a U.S. resident for the entire tax year, then they can claim the standard deduction.
C: Nonresident students and/or business apprentices who are residents of India at the end of the tax year and who are eligible for benefits under
paragraph 2 of Article 21 (Payments Received by Students and Apprentices) of the United States-India Income Tax Treaty can claim the standard deduction.
Instead of wondering whether or not you qualify for the standard deduction, start your next tax return and let the eFile platform figure this out for you by entering simple information.
Standard Deductions by Previous and Future Tax Years
See what other tax deductions or adjustments to income you might qualify to claim on your tax return in addition to the standard deduction.
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