The standard deduction amounts for all filing statuses increased for the 2025 tax year because of the One Big Beautiful Bill Act. Couples filing their return using the married filing jointly status qualify for the standard deduction of $31,500. Taxpayers using the single and married filing separately statuses qualify for the standard deduction of $15,750. Taxpayers that file their return using the head of household filing status qualify for the standard deduction of $23,625.

In addition, taxpayers who are age 65 or older or blind are eligible for additional deductions.

• For Single or Head of Household filers: an additional $2,000 per qualifying condition (e.g., $2,000 for age 65+ or $4,000 if 65+ and blind).
• For Married Filing Jointly, Married Filing Separately, or Qualifying Widow(er): an additional $1,600 per qualifying individual (e.g., $1,600 if one spouse qualifies, $3,200 if both are 65+).

For someone who can be claimed as a dependent on another person’s return, the standard deduction for 2025 is limited to the greater of:

• $1,350; or
• $450 plus their earned income (up to the basic standard deduction amount for their filing status).

Effective for 2025 through 2028, individuals age 65 and older may claim an enhanced additional deduction of up to $6,000 (or $12,000 for a qualifying married couple). This deduction is available to individuals who either take the standard deduction or those who itemize, but it phases out for taxpayers with a modified adjusted gross income (MAGI) over $75,000 (single filers) or $150,000 (joint filers).