The IRS increased the standard deduction for 2025 as part of its annual inflation adjustment under Revenue Procedure 2024-40. For most taxpayers, the standard deduction is larger than their itemized deductions, making it the smarter choice.

2025 Standard Deduction Amounts

  • Single / Married Filing Separately: $15,000
  • Married Filing Jointly: $30,000
  • Head of Household: $22,500

Additional Deduction if 65 or Older / Blind

Taxpayers who are 65 or older, or legally blind, receive an additional deduction:

  • Single: +$2,000
  • Married (per qualifying spouse): +$1,600

Should You Itemize Instead?

Itemizing makes sense only if your deductible expenses β€” mortgage interest, state and local taxes (capped at $10,000), charitable donations, and medical expenses above 7.5% of AGI β€” exceed the standard deduction. For most Americans, the standard deduction wins.

Source: IRS Revenue Procedure 2024-40