The standard deduction and who gets extra
What most people subtract from income, the extras for age 65 or blindness, the smaller amount for dependents, and how to choose between this and itemizing.
Prepared by Prem Tax and Accounting Corp. Last checked against official sources on October 26, 2026.
Chapter 10 explains the flat amount most people subtract from income instead of itemizing, and who gets a bigger or smaller one. It is on printed pages 92 to 95 of the 2025 edition (93 to 96 in 2023 and 2024). Think of this page as a friendly summary; the IRS publication has the last word.
- The amount depends on filing status, plus an extra for each box that applies: 65 or older, or blind, for you and, on a joint return, your spouse.
- Take whichever is larger, the standard deduction or your itemized total.
- If someone can claim you as a dependent, your amount is smaller.
- It is zero if you file separately and your spouse itemizes.
- The 2025 senior deduction is a separate extra, not part of this one.
Who gets what
You count as 65 the day before your birthday, so you qualify for the year if you were born before January 2 of 1959 (2023), 1960 (2024), 1961 (2025) or 1962 (2026 planning). Someone who died during the year counts as 65 only if they were 65 at death. If you are not totally blind, you need an eye doctor's certified statement. The standard deduction is zero for nonresident and dual-status aliens (unless a nonresident married to a U.S. citizen or resident chooses resident treatment) and for a short year caused by changing your accounting period. Itemizing tends to win with high home interest and taxes, big medical bills or large gifts.
Numbers by year
| Year | Single or married filing separately | Joint or surviving spouse | Head of household |
|---|---|---|---|
| 2023 | $13,850 | $27,700 | $20,800 |
| 2024 | $14,600 | $29,200 | $21,900 |
| 2025 | $15,750 | $31,500 | $23,625 |
| 2026 planning | $16,100 | $32,200 | $24,150 |
| Year | Extra per box, unmarried | Extra per box, married | Dependent floor | Added to earned income |
|---|---|---|---|---|
| 2023 | $1,850 | $1,500 | $1,250 | $400 |
| 2024 | $1,950 | $1,550 | $1,300 | $450 |
| 2025 | $2,000 | $1,600 | $1,350 | $450 |
| 2026 planning | $2,050 | $1,650 | $1,350 | $450 |
A dependent gets the greater of the floor or earned income plus the add-on, capped at the regular amount. For 2026, treat the numbers as planning figures (source: Rev. Proc. 2025-32 and the 2025 law), since the IRS has not issued Pub 17 (2026).
The senior deduction
For 2025 through 2028, a separate deduction of up to $6,000 per person ($12,000 if both spouses qualify) is allowed whether you take the standard deduction or itemize. You claim it on Schedule 1-A, need a valid Social Security number, and must file jointly if married. It shrinks by 6 percent of modified adjusted gross income (MAGI) above $75,000 ($150,000 joint).
An invented example
Maria is 70, blind and files as head of household for 2025 (invented). She has two boxes. Standard deduction: $23,625 + $2,000 + $2,000 = $27,625. Her itemized total is $24,900, so the standard deduction wins by $2,725. Her MAGI is $60,000, below $75,000, so she also claims the full $6,000 senior deduction: $27,625 + $6,000 = $33,625 off her income.
Mistakes people make
- Using the regular amount for a teen who someone else can claim.
- Missing the extra for a spouse who is 65 or blind on a joint return.
- Taking the standard deduction after your spouse itemizes on a separate return.
- Thinking itemizers lose the senior deduction.
Quick check
2025, married filing jointly, one spouse born in 1950, neither blind: standard deduction?
Answer: $33,100, which is $31,500 plus $1,600 for the one spouse who is 65 or older.
2024, a dependent teen earns $900 and has no other income: standard deduction?
Answer: $1,350, because $900 plus $450 is $1,350, which beats the $1,300 floor.
2025, married filing separately, your spouse itemizes: your standard deduction?
Answer: Zero, so you must itemize too.
Common questions
How do I decide whether to itemize?
Total your Schedule A items and compare. Chapters [11](/publication-17/chapter-11-taxes-you-may-deduct/) and [12](/publication-17/chapter-12-other-itemized-deductions/) list what counts.
Can I switch after filing?
Yes, with Form 1040-X. Spouses who filed separately must both make the same change.
Do itemizers get the senior deduction?
Yes, for 2025 through 2028 it works either way.
Official sources
- IRS Publication 17 (2025), chapter 10
- IRS Publication 17 (2024), chapter 10
- IRS Publication 17 (2023), chapter 10
- IRS Revenue Procedure 2025-32, 2026 inflation adjustments
- IRS Fact Sheet FS-2025-03, new deductions for working Americans and seniors
Keep reading
- Deductible Taxes and SALT Cap: Pub 17 Chapter 11
- Other Itemized Deductions: Pub 17 Chapter 12
- Filing Status Rules (Pub 17 Chapter 2)
- Key Tax Numbers by Year, 2023 to 2026
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