Standard deductions reduce the taxable income amount on a 1040 tax return. 2024 tax returns can be e-filed until the April or October deadline. After that deadline must be filed and mailed in via tax return paper forms.
Basic Standard Deduction
Each tax year, a dollar based on
tax return filing status) that reduces
taxable income on a taxpayer's IRS and state income tax return. The eFile Tax App applies the standard deduction amount based on the taxpayer's filing status, age, and/or blindness to a tax return.
Additional Standard Deduction
A taxpayer's age and/or whether a taxpayer falls under the IRS category of blindness will increase the basic standard deduction. Those over age 65 will see a higher standard deduction.
Dependent Standard Deduction
If a taxpayer is
claimed as a dependent by another taxpayer, the standard deduction amount is adjusted as well. However, the total standard deduction can not be greater than the basic standard deduction for the taxpayer filing status.
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: 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.
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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.
Nonresident Aliens
As a nonresident alien or dual-status alien, you are not allowed to claim the standard deduction and must
itemize in order to claim tax deductions on
Form 1040NR.
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.