What Is the Standard Deduction for the 2025 Tax Year (Filed in 2026)?
“For income earned in 2025, how much is the standard deduction when filing taxes in 2026?”
This is one of the very first numbers taxpayers should confirm before preparing a federal tax return.
In short, the 2025 standard deduction is fixed by filing status and serves as the default deduction for most taxpayers.
For the 2025 tax year, the standard deduction is $15,750 for Single,
$23,625 for Head of Household, and $31,500 for Married Filing Jointly.
These amounts apply to tax returns filed in 2026 for 2025 income.
1️⃣ 2025 Standard Deduction by Filing Status
Below are the standard deduction amounts for the 2025 tax year
(reported on tax returns filed in 2026).
| Filing Status | 2025 Standard Deduction |
|---|---|
| Single | $15,750 |
| Head of Household | $23,625 |
| Married Filing Jointly / Qualifying Surviving Spouse | $31,500 |
| Married Filing Separately | $15,750 |
Many taxpayers confuse the filing year with the income year.
Always remember: the deduction is based on the year the income was earned (2025), not the year the return is filed.
If someone can be claimed as a dependent, their standard deduction may be limited.
For 2025, the deduction is generally the larger of:
- $1,350
- Earned income + $450 (up to the regular standard deduction limit)
Taxpayers who are age 65 or older or legally blind may also qualify for an additional standard deduction.
- MFJ / MFS: Additional $1,600 per qualifying person
- Single / HOH: Additional $2,000 per qualifying person
2️⃣ What Changed for 2025?
For the 2025 tax year, standard deduction amounts increased again under inflation adjustments and the broader OBBBA legislative framework.
In practice, this means even more taxpayers benefit from taking the standard deduction instead of itemizing.
Unless your total itemized deductions (mortgage interest, charitable gifts, medical expenses, state taxes) exceed the standard deduction, the standard deduction is usually the better and simpler choice.
3️⃣ EA Practical Example: How It Applies
- Situation: Married filing jointly, no mortgage, limited itemized deductions
- On the return: Standard deduction of $31,500 is applied
- EA Conclusion: If itemized deductions do not exceed $31,500, the standard deduction wins
Never assume last year’s choice applies this year.
Standard vs. itemized deductions should be recalculated every single tax year.
4️⃣ Common Mistakes & Mini Checklist
- Mistake 1: Using 2026 deduction numbers for a 2025 return
- Mistake 2: Ignoring dependent limitation rules
- Mistake 3: Forgetting additional deductions for age 65+ or blindness
- Is my filing status correct?
- Can someone claim me as a dependent?
- Do I qualify for age or blindness additions?
5️⃣ Related Resources
6️⃣ FAQ (People Also Ask)
-
1) Is the standard deduction applied automatically?
Most tax software compares standard and itemized deductions automatically.
However, manual filings or input errors can still result in the wrong choice. -
2) How much extra deduction do seniors get in 2025?
For 2025, seniors receive $1,600 per person (MFJ/MFS) or $2,000 per person (Single/HOH). -
3) Can a dependent college student claim the full standard deduction?
Usually not. Dependents are subject to the $1,350 or earned income + $450 limitation.
This article is based on U.S. federal tax law as of January 2026.
State tax rules may differ, and individual results depend on personal circumstances.
Consult a qualified tax professional before filing.