Standard deduction
Under United States tax law, the standard deduction is a dollar amount that non-itemizers may subtract from their income before Income tax in [the United States|income tax] is applied. Taxpayers may choose either itemized deductions or the standard deduction, but usually choose whichever results in the lesser amount of tax payable. The standard deduction is available to individuals who are US citizens or resident aliens. The standard deduction is based on filing status and typically increases each year, based on inflation measurements from the previous year. It is not available to nonresident aliens residing in the United States. Additional amounts are available for persons who are blind and/or are at least 65 years of age.
The standard deduction is distinct from the personal exemption, which was set to $0 by the Tax Cuts and Jobs Act of 2017 for tax years 2018–2025.
Federal standard deduction
The applicable federal basic standard deduction amounts for recent tax years are as follows:Other standard deductions in certain cases
The standard deduction may be higher than the basic standard deduction if any of the following conditions are met:- The taxpayer is 65 years of age or older.
- The taxpayer's spouse is 65 years of age or older.
- The taxpayer is blind.
- The taxpayer's spouse is blind.
For dependents, the standard deduction is equal to earned income plus a certain amount. A dependent's standard deduction cannot be more than the basic standard deduction for non-dependents, or less than a certain minimum.
Consider the following examples:
| Taxpayer | Standard deduction in 2023 |
| 70-year-old single individual | $13,850 + $1,850 = $15,700 |
| 40-year-old single individual who is blind | $13,850 + $1,850 = $15,700 |
| Married couple, ages 78 and 80, one of whom is blind | $27,700 + $1,500 + $1,500 + $1,500 = $32,200 |
| Dependent who earns $200 in 2023 | $1,250 |
| Dependent who earns $6,000 in 2023 | $6,000 + $400 = $6,400 |
| Dependent who earns $18,000 in 2023 | $13,850 |