Standard Deductions for 2024
Standard Deductions
Tax Year 2024
What Is the 2024 Standard Deduction?
A standard deduction is a fixed dollar amount that reduces taxpayers' taxable income. The standard deduction method is applied by default as most taxpayers qualify for this deduction based on filing status, age, and whether a taxpayer is blind or not.
Below are the basic standard deductions for each filing status:
- Single or married filing separately: $14,600
- Head of household: $21,900
- Married filing jointly or qualifying surviving spouse: $29,200.
There are additional amounts on top of this for the elderly and those who are legally blind. There are also exceptions and rules for dependents and nonresident aliens - refer to the table on this page for a full breakdown.
How Does the Standard Deduction Compare to Itemized Deductions?
Which deduction method is best? Compare the standard and itemized deduction methods.
- The standard deduction method is generally more advantageous for taxpayers unless the total itemized deduction amount is larger than the standard deduction amount.
- In addition to the deduction method, a taxpayer might qualify for these income adjustments and deductions.
- Prepare and e-file your 2023 tax year return on eFile.com and your standard deduction will be applied to your return automatically.
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How Is the Standard Deduction Claimed?
The questions below summarize the key points of the standard deduction. Keep in mind, the eFile tax app applies the best deduction method for you.
Frequently Asked Questions
What is the standard deduction?
The IRS standard deduction is a dollar amount that reduces taxable income on your income tax return based on age, tax filing status, and if you are blind or not. The standard deduction amounts are generally increased each tax year by the IRS and/or state tax agency if the state has one as well. The eFile Tax App applies the standard deduction for your based on your entries.
Read this in-depth PDF publication for more information about standard deductions.
What is the standard deduction for seniors or the blind?
Your age and/or whether you fall under the IRS category of blindness will increase the basic standard deduction. Those over age 65 will see a higher standard deduction as well as those considered blind - if you qualify for both, your standard deduction is greatly increased.
What is the standard deduction for dependents?
What other deductions can I claim?
View a list of income adjustments in form of tax deductions you might qualify in addition to the standard deduction. Above-the-line deductions can be claimed using Schedule 1 which eFile will help you fill out; they are separate from your standard deduction.
Should I itemize or take the standard deduction?
Will I get a refund if I make less than the standard deduction?
How do I claim the standard deduction?
The standard deduction is a line item on your Form 1040 - when you file online with eFile, the tax app will automatically claim the standard deduction for you and calculate its value when preparing your taxes.
The eFile Tax App applies the basic, additional, and dependent standard deduction amounts based on the taxpayer's information. Estimate your current tax return by using the TAXstimator or tax refund calculator. If you just want to get your taxes done, we get IT! Start free here.
What Are the Standard Deduction Amounts for Tax Year 2024?
The 2024 standard deductions are listed in detail below. Use these to plan your 2024 Taxes due in 2025 or start the free 2024 tax calculator to understand your next tax return. Start tax planning or adjust your tax withholding for next year.
Single
After Jan. 2, 1960
Legally Blind
$14,600
Add $1,950
Single
Before Jan. 2, 1960
Legally Blind
$16,550
Add $1,950
Head of Household
After Jan. 2, 1960
Legally Blind
$21,900
Add $1,950
Head of Household
Before Jan. 2, 1960
Legally Blind
$23,850
Add $1,950
Attention: When you prepare and eFile your taxes on eFile.com, the eFile tax app will apply all of these various scenarios 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, 1960
1 Before, 1 After Jan. 2, 1960
Per Legally Blind
$14,600
$16,150
Add $1,550/Blind
Married Filing Separately
Both Before Jan. 2, 1960
1 Before, 1 After Jan. 2, 1960
Per Legally Blind
$17,700
$16,150
Add $1,150/Blind
Surviving Spouse
After Jan. 2, 1960
Legally Blind
$29,200
Add $1,550
Surviving Spouse
Before Jan. 2, 1960
Legally Blind
$30,750
Add $1,550
Married Filing Jointly
Both After Jan. 2, 1960
1 Before, 1 After Jan. 2, 1960
Per Legally Blind
$29,200
$30,750
Add $1,550/Blind
Married Filing Jointly
Both Before Jan. 2, 1960
1 Before, 1 After Jan. 2, 1960
Per Legally Blind
$32,300
$30,750
Add $1,550/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 $1,300 or the sum of $450 and your individual earned income. Additionally, this rule does not apply if the
dependent makes 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: $1,300 as the sum of $700 plus $450 is $1,150, thus less than $1,300.
Sample 2: If your income was $3,200, your standard deduction would be: $3,650 as the sum of $3,200 plus $450 is $3,650, thus greater than $1,300.
Sample 3: As a dependent, if you have taxable income of $16,000, then you claim the standard deduction for single taxpayers of $14,600 and pay tax on the remaining $1,400.
Learn more about
who qualifies as a dependent.
What Are Standard Deduction Exception for Tax Year 2024?
- If you were born before Jan. 2, 1960, your standard deduction increases by $1,950 if you file as single or head of household. If you are legally blind, your standard deduction increases by $1,950 as well.
- If you are married filing jointly, your standard deduction increases by $1,550 for each spouse that was born before 1960 and for each spouse that is blind.
- As a surviving spouse, your standard deduction increases by $1,550 if you were born before Jan. 2, 1960. If you are legally blind, it increases by $1,550.
- 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.
Who Does 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.
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 who files a tax return for a period of less than 12 months as the result of a change in the annual accounting period does not qualify for the standard deduction. This does not apply to most taxpayers filing a regular, annul income tax return in a timely manner.
Nonresident Alien
There are
nonresident aliens who can claim the standard deduction, however, in general, 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.
Dependent
Dependents are able to claim a deduction on their income, but it is limited due to their status. The table above has specific details.
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. You can also apply or select the itemized deduction method on the eFile tax app.
Does the Standard Deduction Have Rules, Criteria?
The standard deduction has certain situations and other rules which can affect how it is claimed and the amounts. These are for informational purposes as the eFile app claims your standard deduction for you when you eFileIT.
The standard deduction for is based on the taxpayer's age, blindness, and the filing status - the amount is increased for those age 65 and older and those who are legally blind. The standard deductions increased significantly due to the 2018 tax reform while many other deductions were disqualified. There are still deductions in addition to the standard deduction available that can reduce your taxes.
- Generally, if a taxpayer's income is under the standard deduction amounts, this taxpayer might not have to file a tax return. However, there are other reasons you may need to or want to file an income tax return, such as state tax rebate or refund programs or federal tax credits.
- All United States citizens generally qualify for the standard deduction unless they choose to itemize deductions.
- For example: A single taxpayer makes $20,000 annually from employment reported on Form W-2. On a federal level, the IRS allows the taxpayer to deduct a dollar amount from this income, meaning only a portion of the total income is subject to income taxes, putting the taxpayer in a lower tax bracket than if the entire $20,000 was taxed. There are different rules if you make income from self-employment or as an independent contractor. If you make $400 or more from self-employment, you will need to file taxes.
What Are the Standard Deduction Amounts for Other Years?
The standard deduction is updated each year - review the pages below to see the amounts by year.
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