What is the Standard Deduction for Federal Taxes?
Standard Deductions
The standard deduction is a dollar amount, adjusted annually for inflation, that reduces taxable income. Generally, you cannot take the standard deduction if you claim itemized deductions. Hence, in preparing your taxes, compare the applicable standard deduction to your itemized deductions, and choose the one with the higher dollar figure. Also, note that itemized deductions may increase your chances of audit. Where your itemized deduction is only marginally larger than the standard deduction, choose the latter. Where your itemized deduction is significantly larger than the standard deduction, consult a tax professional to assess risk. The tables below detail the 2009 through 2024 standard deductions.1
2024 | |
Filing Status | Standard Deduction |
Unmarried Individuals | $14,600 |
Married Individuals Filing Separate Returns | $14,600 |
Heads of Households | $21,900 |
Married Individuals Filing Joint Returns & Surviving Spouses | $29,200
|
Dependents
| Cannot exceed > of $1,300 or the sum of $450 and the individual’s earned income |
2023 | |
Filing Status | Standard Deduction |
Unmarried Individuals | $13,850 |
Married Individuals Filing Separate Returns | $13,850 |
Heads of Households | $20,800 |
Married Individuals Filing Joint Returns & Surviving Spouses | $27,700
|
Dependents
| Cannot exceed > of $1,250 or the sum of $400 and the individual’s earned income |
2022 | |
Filing Status | Standard Deduction |
Unmarried Individuals | $12,950 |
Married Individuals Filing Separate Returns | $12,950 |
Heads of Households | $19,400 |
Married Individuals Filing Joint Returns & Surviving Spouses | $25,900
|
Dependents
| Cannot exceed > of $1,150 or the sum of $400 and the individual’s earned income |
2021 | |
Filing Status | Standard Deduction |
Unmarried Individuals | $12,550 |
Married Individuals Filing Separate Returns | $12,550 |
Heads of Households | $18,800 |
Married Individuals Filing Joint Returns & Surviving Spouses | $25,100
|
Dependents
| Cannot exceed > of $1,100 or the sum of $350 and the individual’s earned income |
2020 | |
Filing Status | Standard Deduction |
Unmarried Individuals | $12,400 |
Married Individuals Filing Separate Returns | $12,400 |
Heads of Households | $18,650 |
Married Individuals Filing Joint Returns & Surviving Spouses | $24,800
|
Dependents
| Cannot exceed > of $1,100 or the sum of $350 and the individual’s earned income |
2019 | |
Filing Status | Standard Deduction |
Unmarried Individuals | $12,200 |
Married Individuals Filing Separate Returns | $12,200 |
Heads of Households | $18,350 |
Married Individuals Filing Joint Returns & Surviving Spouses | $24,400
|
Dependents
| Cannot exceed > of $1,100 or the sum of $350 and the individual’s earned income |
2018 | |
Filing Status | Standard Deduction |
Unmarried Individuals | $12,000 |
Married Individuals Filing Separate Returns | $12,000 |
Heads of Households | $18,000 |
Married Individuals Filing Joint Returns & Surviving Spouses | $24,000
|
Dependents
| Cannot exceed > of $1,050 or the sum of $350 and the individual’s earned income |
2017 | |
Filing Status | Standard Deduction |
Unmarried Individuals | $6,350 |
Married Individuals Filing Separate Returns | $6,350 |
Heads of Households | $9,350 |
Married Individuals Filing Joint Returns & Surviving Spouses | $12,700
|
Dependents
| Cannot exceed > of $1,050 or the sum of $350 and the individual’s earned income |
2016 | |
Filing Status | Standard Deduction |
Unmarried Individuals | $6,300 |
Married Individuals Filing Separate Returns | $6,300 |
Heads of Households | $9,300 |
Married Individuals Filing Joint Returns & Surviving Spouses | $12,600
|
Dependents
| Cannot exceed > of $1,050 or the sum of $350 and the individual’s earned income |
2015 | |
Filing Status | Standard Deduction |
Unmarried Individuals | $6,300 |
Married Individuals Filing Separate Returns | $6,300 |
Heads of Households | $9,250 |
Married Individuals Filing Joint Returns & Surviving Spouses | $12,600
|
Dependents
| Cannot exceed > of $1,050 or the sum of $350 and the individual’s earned income |
2014 | |
Filing Status | Standard Deduction |
Unmarried Individuals | $6,200 |
Married Individuals Filing Separate Returns | $6,200 |
Heads of Households | $9,100 |
Married Individuals Filing Joint Returns & Surviving Spouses | $12,400
|
Dependents
| Cannot exceed > of $1,000 or the sum of $350 and the individual’s earned income |
2013 | |
Filing Status | Standard Deduction |
Unmarried Individuals | $6,100 |
Married Individuals Filing Separate Returns | $6,100 |
Heads of Households | $8,950 |
Married Individuals Filing Joint Returns & Surviving Spouses | $12,200
|
Dependents
| Cannot exceed > of $1,000 or the sum of $350 and the individual’s earned income |
2012 | |
Filing Status | Standard Deduction |
Unmarried Individuals | $5,950 |
Married Individuals Filing Separate Returns | $5,950 |
Heads of Households | $8,700 |
Married Individuals Filing Joint Returns & Surviving Spouses | $11,900
|
Dependents
| Cannot exceed > of $950 or the sum of $300 and the individual’s earned income |
2011 | |
Filing Status | Standard Deduction |
Unmarried Individuals | $5,800 |
Married Individuals Filing Separate Returns | $5,800 |
Heads of Households | $8,500 |
Married Individuals Filing Joint Returns & Surviving Spouses | $11,600
|
Dependents
| Cannot exceed > of $950 or the sum of $300 and the individual’s earned income |
2010 | |
Filing Status | Standard Deduction |
Unmarried Individuals | $5,700 |
Married Individuals Filing Separate Returns | $5,700 |
Heads of Households | $8,400 |
Married Individuals Filing Joint Returns & Surviving Spouses | $11,400
|
Dependents | $950-$5,700 (calculate using IRS worksheet) |
2009 | |
Filing Status | Standard Deduction |
Unmarried Individuals | $5,700 |
Married Individuals Filing Separate Returns | $5,700 |
Heads of Households | $8,350 |
Married Individuals Filing Joint Returns & Surviving Spouses | $11,400
|
Dependents | $950-$5,700 (calculate using IRS worksheet) |
|
|
1 Rev. Proc. 2008-66; Rev. Proc. 2009-50; Notice 2010-88; Rev. Proc. 2011-52; Rev. Proc. 2013-15; Rev. Proc. 2013-35; Rev. Proc. 2014-61; Rev. Proc. 2015–53; Rev. Proc. 2016-55; Rev. Proc. 2018-10; Rev. Proc. 2018-57; Rev. Proc. 2019-44; Rev. Proc. 2020-45; Rev. Proc. 2021-45, Rev. Proc. 2022-38, Rev. Proc. 2023-34.
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