Standard Deduction1Deduction
- Single: $12,400
- Joint returns & surviving spouses: $24,800
- Married filing separately: $12,400
- Head of household: $18,650
The standard deduction increases by $1,300 for a married taxpayer aged 65 or older or blind ($2,600 if both 65 and blind); by $1,650 for a single taxpayer aged 65 or older or blind ($3,300 if both 65 and blind).
Personal Exemptions: Suspended through 2025
No personal exemption is allowed to an individual who is eligible to be claimed as a dependent on another taxpayer's return.
