Taxbee | Tax & Accounting ServicesWhat is a deduction?
How much is my standard deduction?
For 2025, the standard deduction amounts are:
- Single or Married Filing Separately: $15,750
- Married Filing Jointly or Qualifying Surviving Spouse: $31,500
- Head of Household: $23,625
What is itemize deductions?
Everyone takes one of these deductions on their federal return:
- The Standard Deduction or
- Itemized Deductions
The Standard Deduction is a set amount for each filing status.
Itemized Deductions are specific expenses you had during the year:
- Homeowner: Mortgage interest reported on Form 1098, property taxes, and other qualified home-related expenses.
- Made a Donation: Charitable contributions, including cash donations and non-cash items such as clothing or furniture.
- Out-of-Pocket Medical Expenses: Qualified medical and dental expenses paid out of pocket. Only the portion exceeding 7.5% of your Adjusted Gross Income (AGI) is deductible.
- Taxes Paid: State and local income taxes or sales taxes, plus real estate taxes. The total deduction for state and local taxes is limited to $10,000.
- Investment Interest Paid: Interest paid on money borrowed for investment purposes, subject to investment income limitations.
- Disaster Casualty and Thefts: Losses from federally declared disasters, including hurricanes, fires, accidents, or thefts.
- Other Itemized Deductions: Other deductions allowed by IRS rules that are reported on Schedule A.
Important Note
Itemizing deductions is generally beneficial only if your total itemized deductions exceed the standard deduction.
If you file as Married Filing Separately, you’re required to use the same deduction that your spouse uses if they file a return, regardless of which deduction is higher.
What if I’m over 65 and/or blind?
If you (or your spouse if filing jointly) are over 65 and/or blind, you get an increased standard deduction.
Please note, that starting in 2025, there’s also an additional senior deduction of $6,000. This is a separate deduction from your standard deduction, but will be included on your return automatically. The standard deduction amounts below don’t include this extra deduction, but you’ll get both on your return.
For 2025, the standard deduction amounts are:
Single
- Over 65, not blind: $17,750
- Blind, not over 65: $17,750
- Blind and over 65: $19,750
Married Filing Jointly
- Only one spouse is over 65 or blind (the other spouse is neither over 65 nor blind): $33,100
- Both spouses are over 65 or blind: $34,700
- Only one spouse is over 65 and blind (the other is neither over 65 nor blind): $34,700
- One spouse is over 65 and blind and the other spouse is over 65 or blind (but not both): $36,300
- Both spouses are over 65 and blind: $37,900
Qualifying Surviving Spouse
- Over 65, not blind: $33,100
- Blind, not over 65: $33,100
- Blind and over 65: $34,700
Head of Household
- Over 65, not blind: $25,625
- Blind, not over 65: $25,625
- Blind and over 65: $27,625
Married Filing Separately
- Over 65, not blind: $17,350*
- Blind, not over 65: $17,350*
- Blind and over 65: $18,950*
*Sometimes when you file as Married Filing Separately you’re able to include your spouse on your return, and this can increase your standard deduction. If you’re able to do this, you’ll get an additional $1,600 if your spouse is over 65, and/or an additional $1,600 if your spouse is blind.