Standard Deductions: 2025, 2026 and 2027

2025, 2026 and 2027
Standard Deductions

Attention: The standard deductions dollar amounts for the tax years 2025, 2026 and 2027 will be posted here as soon as they become available.

The standard deduction method is generally advantageous for taxpayers, unless the total amount of itemized deduction is larger than the total standard deduction amount. In addition to the standard deduction, a taxpayer might qualify for these income adjustments and deductions

You can prepare and eFile your current Tax Year returns Returns until October: Prepare and e-File Now

Type
Description
Basic Standard Deduction
A per tax year dollar (based on tax return filing status) 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 might be adjusted or change from tax year to tax year (see previous tax years) 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 adjusted as well. However, the total standard deduction can not be greater than the basic standard deduction for the taxpayer filing status.
Increased Standard Deduction
The standard deduction can be increased by taxpayer's net qualified disaster loss via Schedule A and Form 4684 - Casualties and Thefts. See more details on disasters, storms, and tax deadlines.
Standard Deduction Details
Read this in depth PDF publication for more information about standard deductions.
Deductions in addition to the Standard Deduction
A list of income adjustments in form of tax deductions a taxpayer might qualify in addition to the standard deduction.

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 to 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 2025

The standard deduction for 2025 varies for married taxpayers, single taxpayers, and single parents. 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; find out if you need to file taxes.

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 $TBD  from this, meaning only $TBD of the total income is subject to income taxes which puts 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. In general, if you make $400 or more from self-employment, you will need to file taxes.

2025 Tax Year Standard Tax Deduction Amounts

The 2025 standard deduction table below is organized by filing status (single, married, head of household, surviving spouse) and whether you were older or younger than age 65 - born on/after or before Jan. 2, 1961, and whether a taxpayer is legally blind or not.

The IRS and state standard deduction amounts generally increase each tax year. Form your eFile account you can be sure that the correct standard deduction is applied to your tax return.

2025 tax year tax returns are due by April 2026.

Filing Status
Birth Date Jan. 2, 1961
Standard Deduction
Single
After Jan. 2, 1961
Legally Blind
$TBD
Add $TBD
Single
Before Jan. 2, 1961
Legally Blind
$TBD
Add $TBD
Head of Household
After Jan. 2, 1961
Legally Blind
$TBD
Add $TBD
Head of Household
Before Jan. 2, 1961
Legally Blind
$TBD
Add $TBD
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. eFileIT and Make IT Less Taxing!
Married Filing Separately
Both After Jan. 2, 1961
1 Before, 1 After Jan. 2, 1961
Per Legally Blind
$TBD
$TBD
Add $TBD/Blind
Married Filing Separately
Both Before Jan. 2, 1961
1 Before, 1 After Jan. 2, 1961
Per Legally Blind
$TBD
$TBD
Add $TBD/Blind
Surviving Spouse
After Jan. 2, 1961
Legally Blind
$TBD
Add $TBD
Surviving Spouse
Before Jan. 2, 1961
Legally Blind
$TBD
Add $TBD
Married Filing Jointly
Both After Jan. 2, 1961
1 Before, 1 After Jan. 2, 1961
Per Legally Blind
$TBD
$TBD
Add $TBD/Blind
Married Filing Jointly
Both Before Jan. 2, 1961
1 Before, 1 After Jan. 2, 1961
Per Legally Blind
$TBD
$TBD
Add $TBD/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 $TBD or the sum of $TBD and your individual earned income. Additionally, this rule does not apply if the dependent makes 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: $TBD as the sum of $TBD plus $TBD is $TBD, thus less than $TBD.
Sample 2: If your income was $TBD, your standard deduction would be: $TBD as the sum of $TBD plus $TBD is $TBD, thus greater than $TBD.
Sample 3: As a dependent, if you have taxable income of $TBD, then you claim the standard deduction for single taxpayers of $TBD and pay tax on the remaining $TBD.
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 in order to claim tax deductions on Form 1040NR.

Standard Deduction Exception Summary for Tax Year 2025

  • If you are age 65 or older - born on/after Jan. 2, 1961 or before, your standard deduction increases by $TBD if you file as single or head of household. If you are legally blind, your standard deduction increases by $TBD as well.
  • If you are married filing jointly and only ONE of you was born before Jan. 2, 1961, your standard deduction increases by $TBD. If BOTH you and your spouse were born before Jan. 2, 1948, your standard deduction increases by $TBD. If one of you is legally blind, it increases by $TBD, and if both are, it increases by $TBD.
  • As a surviving spouse , your standard deduction increases by $TBD if you were born before Jan. 2, 1961. If you are legally blind, it increases by $TBD.
  • 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 deduction for any disabilities, see Exemptions, Standard Deduction, and Filing Information.

See what other tax deductions you may qualify to claim on your tax return.

Standard Deductions for Previous Tax Years or Back Taxes

2026 Tax Year Standard Tax Deduction Amounts

The table below is organized by filing status, whether you were older or younger than age 65, and the standard deduction. Note that your standard deduction is automatically applied to your return when you enter information in your eFile account.

Filing Status
Birth Date Jan. 2, 1962
Standard Deduction
Single
After Jan. 2, 1962
Legally Blind
$TBD
Add $TBD
Single
Before Jan. 2, 1962
Legally Blind
$TBD
Add $TBD
Head of Household
After Jan. 2, 1962
Legally Blind
$TBD
Add $TBD
Head of Household
Before Jan. 2, 1962
Legally Blind
$TBD
Add $TBD
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. eFileIT and Make IT Less Taxing!
Married Filing Separately
Both After Jan. 2, 1962
1 Before, 1 After Jan. 2, 1962
Per Legally Blind
$TBD
$TBD
Add $TBD/Blind
Married Filing Separately
Both Before Jan. 2, 1962
1 Before, 1 After Jan. 2, 1962
Per Legally Blind
$TBD
$TBD
Add $TBD/Blind
Surviving Spouse
After Jan. 2, 1962
Legally Blind
$TBD
Add $TBD
Surviving Spouse
Before Jan. 2, 1962
Legally Blind
$TBD
Add $TBD
Married Filing Jointly
Both After Jan. 2, 1962
1 Before, 1 After Jan. 2, 1962
Per Legally Blind
$TBD
$TBD
Add $TBD/Blind
Married Filing Jointly
Both Before Jan. 2, 1962
1 Before, 1 After Jan. 2, 1962
Per Legally Blind
$TBD
$TBD
Add $TBD/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 $TBD or the sum of $TBD and your individual earned income. Additionally, this rule does not apply if the dependent makes 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: $TBD as the sum of $TBD plus $TBD is $TBD, thus less than $TBD.
Sample 2: If your income was $TBD, your standard deduction would be: $TBD as the sum of $TBD plus $TBD is $TBD, thus greater than $TBD.
Sample 3: As a dependent, if you have taxable income of $TBD, then you claim the standard deduction for single taxpayers of $TBD and pay tax on the remaining $TBD.
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 in order to claim tax deductions on Form 1040NR.

2027 Tax Year Standard Tax Deduction Amounts

The 2027 standard deduction table below is organized by age - born on/after or before Jan. 2 1963, age 65 - the tax return filing status: single, married, head of household, surviving spouse. Note that your standard deduction is automatically applied to your return when you enter information in your eFile account.

2027 tax returns are due by April, 2028 and can be e-filed until October 2028.

Filing Status
Birth Date Jan. 2, 1963
Standard Deduction
Single
After Jan. 2, 1963
Legally Blind
$TBD
Add $TBD
Single
Before Jan. 2, 1963
Legally Blind
$TBD
Add $TBD
Head of Household
After Jan. 2, 1963
Legally Blind
$TBD
Add $TBD
Head of Household
Before Jan. 2, 1963
Legally Blind
$TBD
Add $TBD
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. eFileIT and Make IT Less Taxing!
Married Filing Separately
Both After Jan. 2, 1963
1 Before, 1 After Jan. 2, 1963
Per Legally Blind
$TBD
$TBD
Add $TBD/Blind
Married Filing Separately
Both Before Jan. 2, 1963
1 Before, 1 After Jan. 2, 1963
Per Legally Blind
$TBD
$TBD
Add $TBD/Blind
Surviving Spouse
After Jan. 2, 1963
Legally Blind
$TBD
Add $TBD
Surviving Spouse
Before Jan. 2, 1963
Legally Blind
$TBD
Add $TBD
Married Filing Jointly
Both After Jan. 2, 1963
1 Before, 1 After Jan. 2, 1963
Per Legally Blind
$TBD
$TBD
Add $TBD/Blind
Married Filing Jointly
Both Before Jan. 2, 1963
1 Before, 1 After Jan. 2, 1963
Per Legally Blind
$TBD
$TBD
Add $TBD/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 $TBD or the sum of $TBD and your individual earned income. Additionally, this rule does not apply if the dependent makes 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: $TBD as the sum of $TBD plus $TBD is $TBD, thus less than $TBD.
Sample 2: If your income was $TBD, your standard deduction would be: $TBD as the sum of $TBD plus $TBD is $TBD, thus greater than $TBD.
Sample 3: As a dependent, if you have taxable income of $TBD, then you claim the standard deduction for single taxpayers of $TBD and pay tax on the remaining $TBD.
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 in order to claim tax deductions on Form 1040NR.

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