Standard Deductions for Tax Year 2023

The 2023 standard deductions are listed below and applied for tax year 2023. 2023 ax returns can be prepared and e-filed via the eFie Tax App until October 15, 2024. After that date, 2023 tax returns can only be filed and mailed in via paper forms.

The eFile tax app claims your standard deduction for you when you eFileIT.

Filing Status

Birth Date Jan. 2, 1959

Standard Deduction

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

Attention: This standard deduction table is only here for information purposes. When you prepare and eFile your taxes on eFile.com, all of these various scenarios will be calculated for you. Plus, the eFile Tax App will calculate itemized deductions and make a recommendation for you. However, you decide which deduction method you prefer. eFileIT and Make IT Less Taxing!

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 make 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 a 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 to claim tax deductions on Form 1040NR.

Standard Deduction Exception Summary for Tax Year 2023

If you were born before Jan. 2, 1959, your standard deduction increases by $1,850 if you file as a single or head of household. If you are legally blind, your standard deduction increases by $1,850, 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; if both are, it increases by $3,000, regardless of 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.
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 deductions for any disabilities, see Exemptions, Standard Deduction, and Filing Information.

Taxpayer Who Do Not Qualify for the 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.

Status

Description

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 files a tax return for less than 12 months due to a change in the annual accounting period does not qualify for the standard deduction. This does not apply to most taxpayers filing a regular, annual income tax return in a timely manner.

Nonresident Alien

Some nonresident aliens can claim the standard deduction; however, 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.

See what other tax deductions or adjustments to income you might qualify to claim on your tax return in addition to the standard deduction.

TurboTax^® is a registered trademark of Intuit, Inc.
H&R Block^® is a registered trademark of HRB Innovations, Inc.