IRS Standard Tax Deductions for Back Taxes

To deduct money from your taxes and reduce your taxable income, you must claim the standard deduction on your income tax return. This is an amount that is determined by the IRS each year which allows individuals and married couples to pay less taxes. Use tax software to claim this so you do not overlook it.

by Annie Spratt

The standard deduction is a set amount that gets applied to your IRS tax return; most states also have a standard deduction. As a result of the 2018 tax reform, the standard deductions have increased significantly, but many other deductions were discontinued. This was an effort to let more people claim a higher deduction without needing to have extensive tax knowledge.

If all this reading is not for you, simply estimate your next tax return for free and get real results as they apply to your tax situation - see back tax calculators for other years.

Additional Resources:

• Use our free tax rate or bracket calculator - RATEucator - to see how the various tax rates will impact you by tax year and what your effective tax rate will be.
• Get an overview state income tax brackets and standard deductions.
• Compare standard deductions versus itemized deductions.
• What is this year's standard deduction?

When you e-file your current year tax return on eFile.com, we will work for your benefit by applying or recommending the standard deduction or itemized deductions based on the information you enter. In other words, you don't have to figure out whether to itemize deductions or use the standard deduction. eFileIT and Make IT Less Taxing!

You can e-file tax returns until the October tax deadline. However, late filing or late tax payment penalties might apply if you owe taxes. Find out if you should e-file a tax extension this year and file something - a return or extension - by Tax Day.

Below are standard deduction amounts by tax year; use them for planning your next return, understanding what you may owe, or for filing a return for a previous year.

Standard Tax Deduction Amounts by Tax Year

Standard Deductions for Tax Year 2023

The 2023 standard deductions are listed below to help you understand your back taxes or to help file them. Note that your standard deduction is automatically applied to your return when you enter information in your eFile account when filing your 2023 year tax return.

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 deductions, and filing information.

2022 Tax Year Standard Tax Deduction Amounts

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. Note that your standard deduction is automatically applied to your return when you enter information in your eFile account when you prepare your 2023 year tax return - not 2022.

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.

2021 Tax Year Standard Tax Deduction Amounts

2021 Tax Returns can no longer be e-filed. Calculate and prepare your 2021 Return here and see the 2021 Forms for you to complete, sign, print, and mail in.

Standard Deduction Exception Summary for Tax Year 2021

• If you are age 65 or older, your standard deduction increases by $1,700 if you file as single or head of household. If you are legally blind, your standard deduction increases by $1,700 as well.
• If you are married filing jointly and you OR your spouse is 65 or older, your standard deduction increases by $1,350. If BOTH you and your spouse are 65 or older, your standard deduction increases by $2,700. If one of you is legally blind it increases by $1,350, and if both are, it increases by $2,700.
• As qualifying widow(er) it increases by $1,350 if you are 65 or older. If you are legally blind, it increases by $1,350.
• 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.

2020 Tax Year Standard Tax Deduction Amounts

2020 Tax Returns can no longer be e-filed. Calculate, prepare your 2020 Return here and see the 2020 Forms for you to complete, sign, print, and mail in.

2019 Tax Year Standard Tax Deduction Amounts

All previous year tax returns can no longer be e-filed. You can calculate and estimate back taxes with the eFile.com 2019 Tax Calculators. Then, complete, sign, and print the 2019 tax forms here on eFile.com; see state tax returns.

2018 Tax Year Standard Tax Deduction Amounts

All previous tax year tax returns can no longer be e-Filed. You can calculate and estimate back taxes with the eFile.com 2018 Tax Calculators. Then, you can complete, sign, print and mail the 2018 tax forms.

Tax Year 2017 Standard Deduction Amounts

Back taxes can no longer be e-filed; you can complete, sign, print and mail the 2017 tax forms.

Tax Year 2016 Standard Deduction Table

All previous year tax returns can no longer be e-filed; you can complete, sign, print and mail the 2016 tax forms.

Previous Tax Year 2015 Standard Deduction Table

Previous Tax Year 2014 Standard Deduction Table

Previous Tax Year 2013 Standard Deduction Table

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If all this information is overwhelming to you, let eFile.com make tax deductions simpler. We will select the correct deduction for your tax situation based on your answers to some simple tax questions. Then, we will calculate your deduction amount. File your tax return online now on eFile.com.

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