Tax and Credits | Line 12e Standard DeductionIntroduction to the Standard DeductionAfter you have figured your adjusted gross income, you are ready to subtract the deductions used to figure taxable income. You can subtract either the standard deduction or itemized deductions, and, if you qualify, the qualified business income deduction.Standard Deduction Defined
Standard Deduction Increases
TIP: You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Standard Deduction vs. Itemized Deductions New deductions for itemizers and non-itemizers.
Married persons living apart. Persons not eligible for the standard deduction.Your standard deduction is zero and you should itemize any deductions you have if:
If you are a nonresident alien who is married to a U.S. citizen or resident alien at the end of the year, you can choose to be treated as a U.S. resident (see Publication 519 U.S. Tax Guide for Aliens ). If you make this choice, you can take the standard deduction. CAUTION: If you can be claimed as a dependent on another person’s return (such as your parents’ return), your standard deduction may be limited. See Standard Deduction for Dependents, later. . Standard Deduction Amount The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether another taxpayer can claim you as a dependent. Generally, the standard deduction amounts are adjusted each year for inflation. The standard deduction amounts for most people are shown in Table 6. Decedent’s final return. The standard deduction for a decedent’s final tax return is the same as it would have been had the decedent continued to live. However, if the decedent wasn’t 65 or older at the time of death, the higher standard deduction for age can’t be claimed. Higher Standard Deduction for Age (65 or Older) If you are age 65 or older on the last day of the year and don’t itemize deductions, you are entitled to a higher standard deduction. You are considered 65 on the day before your 65th birthday. Therefore, you can take a higher standard deduction for 2025 if you were born before January 2, 1961. Use Table 7 to figure the standard deduction amount. Death of taxpayer. If you are preparing a return for someone who died in 2025, consider the taxpayer to be 65 or older at the end of 2025 only if the taxpayer was 65 or older at the time of death. Even if the taxpayer was born before January 2, 1961, the taxpayer isn’t considered 65 or older at the end of 2025 unless the taxpayer was 65 or older at the time of death. A person is considered to reach age 65 on the day before the person’s 65th birthday. Higher Standard Deduction for Blindness If you are blind on the last day of the year and you don’t itemize deductions, you are entitled to a higher standard deduction. Not totally blind. If you aren’t totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) stating that: You can’t see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is 20 degrees or less. If your eye condition isn’t likely to improve beyond these limits, the statement should include this fact. Keep the statement in your records. If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Spouse 65 or Older or Blind You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and your spouse had no gross income and can’t be claimed as a dependent by another taxpayer. Death of spouse. If your spouse died in 2025 before reaching age 65, you can’t take a higher standard deduction because of your spouse. Even if your spouse was born before January 2, 1961, your spouse isn’t considered 65 or older at the end of 2025 unless your spouse was 65 or older at the time of death. A person is considered to reach age 65 on the day before the person’s 65th birthday. Example. Your spouse was born on February 14, 1960, and died on February 13, 2025. Your spouse is considered age 65 at the time of death. However, if your spouse died on February 12, 2025, your spouse isn’t considered age 65 at the time of death and isn’t 65 or older at the end of 2025. .CAUTION: You can’t claim the higher standard deduction for an individual other than yourself and your spouse. . Examples The following examples illustrate how to determine your standard deduction using Table 6 and Table 7. Example 1. A married couple is filing a joint return for 2025. Both are under age 65. Neither is blind, and neither can be claimed as a dependent. They decide not to itemize their deductions. They use Table 6. Their standard deduction is $31,500. Example 2. The facts are the same as in Example 1, except that one of the spouses is blind at the end of 2025. They use Table 7. Their standard deduction is $33,100. Example 3. A married couple is filing a joint return for 2025. Both are over age 65. Neither is blind, and neither can be claimed as a dependent. If they don’t itemize deductions, they use Table 7. Their standard deduction is $34,700. Standard Deduction for Dependents The standard deduction for an individual who can be claimed as a dependent on another person’s tax return is generally limited to the greater of: $1,350, or The individual’s earned income for the year plus $450 (but not more than the regular standard deduction amount, generally $15,750). However, if the individual is 65 or older or blind, the standard deduction may be higher. If you (or your spouse if filing jointly) can be claimed as a dependent on someone else’s return, use Table 8 to determine your standard deduction. Earned income defined. Earned income is salaries, wages, tips, professional fees, and other amounts received as pay for work you actually perform. For purposes of the standard deduction, earned income also includes any part of a taxable scholarship or fellowship grant. See chapter 1 of Pub. 970 for more information on what qualifies as a scholarship or fellowship grant. Example 1. You are 16 years old and single. Your parents can claim you as a dependent on their 2025 tax return. You have interest income of $780 and wages of $150. You have no itemized deductions and use Table 8 to find your standard deduction. You enter $150 (earned income) on line 1, $600 ($150 + $450) on line 3, $1,350 (the larger of $600 and $1,350) on line 5, and $15,750 on line 6. Your standard deduction, on line 7a, is $1,350 (the smaller of $1,350 and $15,750). Example 2. You are a 22-year-old college student and can be claimed as a dependent on your parents’ 2025 tax return. You are married filing a separate return. Your spouse doesn’t itemize deductions. You have $1,500 in interest income and wages of $3,800 and no itemized deductions. You find your standard deduction by using Table 8. You enter earned income of $3,800 on line 1. You add lines 1 and 2 and enter $4,250 on line 3. On line 5, you enter $4,250, the larger of lines 3 and 4. Because you are married filing a separate return, you enter $15,750 on line 6. On line 7a, you enter $4,250 as the standard deduction amount because it is smaller than $15,750, the amount on line 6. Example 3. You are single and can be claimed as a dependent on your parents’ 2025 tax return. You are 18 years old and blind, and have interest income of $1,300, wages of $2,900, and no itemized deductions. You use Table 8 to find the standard deduction amount. You enter wages of $2,900 on line 1 and add lines 1 and 2 and enter $3,350 on line 3. On line 5, you enter $3,350, the larger of lines 3 and 4. Because you are single, you enter $15,750 on line 6 and $3,350 on line 7a. This is the smaller of the amounts on lines 5 and 6. Because you checked one box in the top part of the worksheet, you enter $2,000 on line 7b, then add the amounts on lines 7a and 7b and enter the standard deduction amount of $5,350 on line 7c. Example 4. You are 18 years old and single and can be claimed as a dependent on your parents’ 2025 tax return. You have wages of $7,000, interest income of $500, a business loss of $3,000, and no itemized deductions. You use Table 8 to figure the standard deduction amount. You enter $4,000 ($7,000 − $3,000) on line 1, add lines 1 and 2, and enter $4,450 on line 3. On line 5, you enter $4,450, the larger of lines 3 and 4, and, because you are single, $15,750 on line 6. On line 7a, you enter $4,450 as the standard deduction amount because it is smaller than $15,750, the amount on line 6.Publication 519 U.S. Tax Guide for AliensNew deduction for itemizers and nonitemizers.Recent legislation provided for new deductions that take effect beginning in 2025. If you are eligible, you can claim these deductions if you take the standard deduction or if you itemize on Schedule A (Form 1040). For more information on these deductions, see the Instructions for Schedule 1-A in the Instructions for Form 1040.The new deductions include no tax on tips, no tax on overtime, no tax on car loan interest, and the enhanced senior deduction. Generally, nonresident aliens are not eligible for the deduction for qualified passenger vehicle loan interest. See the Instructions for Form 1040-NR. Resident AliensYou can claim the same itemized deductions as U.S. citizens using Schedule A (Form 1040). See the Instructions for Schedule A (Form 1040) for more information.If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. For more information, see the Instructions for Form 1040. Nonresident AliensYou can deduct certain itemized deductions if you receive income effectively connected with your U.S. trade or business. You can generally only include deductions and losses that are properly allocated and apportioned to income effectively connected with a U.S. trade or business. You cannot include deductions and/or losses that relate to exempt income or to income that is not effectively connected with a U.S. trade or business. However, you can deduct certain charitable contributions and casualty and theft losses even if they do not relate to your effectively connected income. Use Schedule A (Form 1040-NR) to claim itemized deductions. See the Instructions for Form 1040-NR for more information.Standard deduction Nonresident aliens cannot claim the standard deduction. However, there is a special rule, described next, for certain nonresident aliens from India. Students and business apprentices from India A special rule applies to students and business apprentices who are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty. You can claim the standard deduction, provided you do not claim itemized deductions. Use Worksheet 5-1 to figure your standard deduction for 2025. If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. Disaster tax relief. If you are a student or business apprentice eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty who was affected by certain major federally declared disasters in 2025 (go to IRS.gov/DisasterTaxRelief and FEMA.gov/Disasters), you may be able to elect to increase your standard deduction by any qualified disaster-related personal casualty losses on your 2025 tax return. Use Worksheet 5-1 to calculate your standard deduction for 2025. See the 2025 Form 4684 and its instructions for more information on the tax benefits for qualified disaster-related personal casualty losses. ResourcesPublication 17, Your Federal Income Tax (For Individuals) explains the standard deduction for Form 1040 U.S. Individual Tax Return filers..Publication 519 U.S. Tax Guide for Aliens Publication 570 Tax Guide for Individuals With Income From U.S. Territories Worksheet 5-1. 2025 Standard Deduction Worksheet for Students and Business Apprentices From IndiaCAUTION: If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet.
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