Standard Deductions Overview for 2022, 2023 and 2024

Standard deductions reduce income and create the actual taxable income. By default, the standard deduction method is applied for every taxpayer based on filing status, age, and whether a taxpayer is blind or not.

The standard deduction method is generally more advantageous for taxpayers, unless the total amount of itemized deduction is larger than the total standard deduction amount. In addition to the standard deduction, a taxpayer might qualify for these income adjustments and deductions.

How Do Tax Deductions Work?

A tax deduction takes money away from your total taxable income; as a result, more deductions mean less taxes. On your IRS return, you can take your primary deduction method - standard or itemized - and you may even qualify for further deductions.

Review the table below for a breakdown of the types of deductions you may be able to claim. Note that your standard deduction is automatically applied to your return when you enter information in your eFile account when you file for the 2023 tax year.

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 deduction for any disabilities, see Exemptions, Standard Deduction, and Filing Information.

See what other tax deductions you may qualify to claim on your tax return.

• For the 2023 tax year, the eFile Tax App applies the basic, additional, and dependent standard deduction amounts based on the taxpayer's information. Start and eFileIT!
• Taxpayers have the option to select the itemized deduction method via the eFile Tax App if the amount exceed the standard deduction amount.

If you earned less than the standard deduction amount, you 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.

Who Qualifies for the Standard Deduction?

All U. S. citizens generally qualify for the standard deduction unless they choose to itemize deductions. The standard deduction works by making a certain amount of income tax free. This amount depends on your age, filing status, and other factors.

• 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 set amount from this, meaning only the leftover amount of the total income is subject to income taxes which puts the taxpayer in a lower tax bracket than if the entire $20,000 was taxed.
• You will need to file taxes if you make at least the standard deduction for your filing status. There are different rules if you make income from self-employment or as an independent contractor. In general, if you make $400 or more from self-employment, you will need to file taxes.

What Are the Standard Deductions for 2024?

The Tax Year 2024 standard deductions are listed below. Use these to plan your 2024 Taxes due in 2025 or start the free 2024 Tax Return Calculator and Estimator to understand your next tax return. It's never too early to start tax planning or adjusting your tax withholding for the current or future tax year.

Standard Deduction Exceptions 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.

What Are the Standard Deductions for 2023?

The tax year 2023 standard deductions are listed below. Use these to plan your 2023 future taxes due in 2024 or start the free 2023 Tax Return Calculator and Estimator to understand your next tax return.

Standard Deduction Exceptions for Tax Year 2023

• If you were born before Jan. 2, 1959, your standard deduction increases by $1,850 if you file as single or head of household. If you are legally blind, your standard deduction increases by $1,850 as well and 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, and if both are, it increases by $3,000 regardless of your 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.

What Is the 2022 Standard Deduction?

The table below is organized by filing status, whether you were older or younger than age 65 - born before or after Jan. 2, 1958, and the standard deduction.

Standard Deduction Exception Summary for Tax Year 2022

• If you are age 65 or older, your standard deduction increases by $1,750 if you file as single or head of household. If you are legally blind, your standard deduction increases by $1,750 as well.
• If you are married filing jointly and only ONE of you was born before Jan. 2, 1958, your standard deduction increases by $1,400. If BOTH you and your spouse were born before Jan. 2, 1948, your standard deduction increases by $2,800. If one of you is legally blind, it increases by $1,400, and if both are, it increases by $2,800.
• As a surviving spouse , your standard deduction increases by $1,400 if you were born before Jan. 2, 1958. If you are legally blind, it increases by $1,400.
• 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.

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.

What Are the Standard Deductions for Other Years?

• Standard deductions for the current year.
• Previous tax year standard deduction levels and amounts.

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