Standard Deductions Overview for 2022, 2023 and 2024
Standard deductions reduce income and create the actual taxable income. By default the standard deduction method is applied for every taxpayer based on filing status, age and whether a taxpayer is blind or not. 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.
Standard Deduction Types for Tax Year 2022
Basic Standard Deduction
Each tax year, a 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.
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.
- For the current tax year , the eFile Tax App applies the basic, additional, and dependent standard deduction amounts based on the taxpayer's information. Start and eFileIT!
- Taxpayers have the option to select the itemized deduction method via the eFile Tax App if the amount exceed the standard deduction amount.
The standard deduction for 2022 is based on if a taxpayer was born before or after Jan. 2, 1958 and it will vary 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: e.g. stimulus packages, financial records etc.
All U. S. 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 $12,950 from this, meaning only $7,050 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.
2022 Tax Year Standard Tax Deduction Amounts
The table below is organized by filing status, whether you were older or younger than age 65 - born before or after Jan. 2, 1958, and the standard deduction. Note that your standard deduction is automatically applied to your return when you enter information in your eFile account.
Single
After Jan. 2, 1958
Legally Blind
$12,950
Add $1,750
Single
Before Jan. 2, 1958
Legally Blind
$14,700
Add $1,750
Head of Household
After Jan. 2, 1958
Legally Blind
$19,400
Add $1,750
Head of Household
Before Jan. 2, 1958
Legally Blind
$21,150
Add $1,750
Married Filing Separately
Both After Jan. 2, 1958
1 Before, 1 After Jan. 2, 1958
Per Legally Blind
$12,950
$14,350
Add $1,400/Blind
Married Filing Separately
Both Before Jan. 2, 1958
1 Before, 1 After Jan. 2, 1958
Per Legally Blind
$15,750
$14.350
Add $1,400/Blind
Surviving Spouse
After Jan. 2, 1958
Legally Blind
$25,900
Add $1,400
Surviving Spouse
Before Jan. 2, 1958
Legally Blind
$27,300
Add $1,400
Married Filing Jointly
Both After Jan. 2, 1958
1 Before, 1 After Jan. 2, 1958
Per Legally Blind
$25,900
$27,300
Add $1,400/Blind
Married Filing Jointly
Both Before Jan. 2, 1958
1 Before, 1 After Jan. 2, 1958
Per Legally Blind
$28,700
$27,300
Add $1,400/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 $1,150 or the sum of $400 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: $1,150 as the sum of $700 plus $350 is $1,050, thus less than $1,150.
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 $1,150.
Sample 3: As a dependent, if you have taxable income of $15,000, then you claim the standard deduction for single taxpayers of $12,950 and pay tax on the remaining $2,050.
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 2022
- If you are age 65 or older, your standard deduction increases by $1,750 if you file as single or head of household. If you are legally blind, your standard deduction increases by $1,750 as well.
- If you are married filing jointly and only ONE of you was born before Jan. 2, 1958, your standard deduction increases by $1,400. If BOTH you and your spouse were born before Jan. 2, 1948, your standard deduction increases by $2,800. If one of you is legally blind, it increases by $1,400, and if both are, it increases by $2,800.
- As a surviving spouse , your standard deduction increases by $1,400 if you were born before Jan. 2, 1958. If you are legally blind, it increases by $1,400.
- 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 Tax Year 2023
The tax year 2023 standard deductions are listed below. Use these to plan your 2023 future taxes due in 2024 or start the free 2023 Tax Return Calculator and Estimator to understand your next tax return. It's never to early to start tax planning!
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
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 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: $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 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 in order to claim tax deductions on
Form 1040NR.
Standard Deduction Exceptions for Tax Year 2023
- If you were born before Jan. 2, 1959, your standard deduction increases by $1,850 if you file as single or head of household. If you are legally blind, your standard deduction increases by $1,850 as well and 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, and if both are, it increases by $3,000 regardless of your 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.
Standard Deductions for Tax Year 2024
The Tax Year 2024 standard deductions are listed below. Use these to plan your 2024 Taxes due in 2025 or start the free 2024 Tax Return Calculator and Estimator to understand your next tax return. It's never to early to start tax planning or adjusting your tax withholding.
Single
After Jan. 2, 1960
Legally Blind
$14,600
Add $1,950
Single
Before Jan. 2, 1960
Legally Blind
$16,550
Add $1,950
Head of Household
After Jan. 2, 1960
Legally Blind
$21,900
Add $1,950
Head of Household
Before Jan. 2, 1960
Legally Blind
$23,850
Add $1,950
Married Filing Separately
Both After Jan. 2, 1960
1 Before, 1 After Jan. 2, 1960
Per Legally Blind
$14,600
$16,150
Add $1,550/Blind
Married Filing Separately
Both Before Jan. 2, 1960
1 Before, 1 After Jan. 2, 1960
Per Legally Blind
$17,700
$16,150
Add $1,150/Blind
Surviving Spouse
After Jan. 2, 1960
Legally Blind
$29,200
Add $1,550
Surviving Spouse
Before Jan. 2, 1960
Legally Blind
$30,750
Add $1,550
Married Filing Jointly
Both After Jan. 2, 1960
1 Before, 1 After Jan. 2, 1960
Per Legally Blind
$29,200
$30,750
Add $1,550/Blind
Married Filing Jointly
Both Before Jan. 2, 1960
1 Before, 1 After Jan. 2, 1960
Per Legally Blind
$32,300
$30,750
Add $1,550/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 $1,300 or the sum of $450 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: $1,300 as the sum of $700 plus $450 is $1,150, thus less than $1,300.
Sample 2: If your income was $3,200, your standard deduction would be: $3,650 as the sum of $3,200 plus $450 is $3,650, thus greater than $1,300.
Sample 3: As a dependent, if you have taxable income of $16,000, then you claim the standard deduction for single taxpayers of $14,600 and pay tax on the remaining $1,400.
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 Exceptions for Tax Year 2024
- If you were born before Jan. 2, 1960, your standard deduction increases by $1,950 if you file as single or head of household. If you are legally blind, your standard deduction increases by $1,950 as well.
- If you are married filing jointly, your standard deduction increases by $1,550 for each spouse that was born before 1960 and for each spouse that is blind.
- As a surviving spouse, your standard deduction increases by $1,550 if you were born before Jan. 2, 1960. If you are legally blind, it increases by $1,550.
- 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.
Who Does Not Qualify for the 2024 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 who files a tax return for a period of less than 12 months as the result of a change in the annual accounting period does not qualify for the standard deduction. This does not apply to most taxpayers filing a regular, annul income tax return in a timely manner.
Nonresident Alien
There are
nonresident aliens who can claim the standard deduction, however, in general, 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 Deduction Amount for other Tax Years
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