Editing Standard deduction (section)

==Federal standard deduction==

The applicable federal (individual states will have different amounts for [[state income tax]]) basic standard deduction amounts for recent tax years are as follows:

{| class="wikitable" style="text-align:center" 
!   !! colspan=5| Filing status
|-
! width="90px"| Year !! width="90px"| Single !! width="90px" |Married filing separately !! width="90px" | Married filing jointly !! width="90px" |Qualifying surviving spouse!! width="90px" |Head of household 
|-
|2024<ref>{{Cite web |title=IRS provides tax inflation adjustments for tax year 2024 {{!}} Internal Revenue Service |url=https://www.irs.gov/newsroom/irs-provides-tax-inflation-adjustments-for-tax-year-2024 |access-date=2024-12-09 |website=www.irs.gov |language=en}}</ref>
| colspan="2" |$14,600
| colspan="2" |$29,200
|$21,900
|-
|2023<ref>{{Cite web|url=https://www.irs.gov/newsroom/irs-provides-tax-inflation-adjustments-for-tax-year-2023|title = IRS provides tax inflation adjustments for tax year 2023|publisher=[[Internal Revenue Service]]}}</ref>
| colspan="2" |$13,850
| colspan="2" |$27,700
|$20,800
|-
|2022<ref>{{Cite web|url=https://www.irs.gov/newsroom/irs-provides-tax-inflation-adjustments-for-tax-year-2022|title = IRS provides tax inflation adjustments for tax year 2022|publisher=[[Internal Revenue Service]]}}</ref>
| colspan="2" |$12,950
| colspan="2" |$25,900
|$19,400
|-
|2021<ref>{{Cite web|url=https://www.irs.gov/newsroom/irs-provides-tax-inflation-adjustments-for-tax-year-2021|title = IRS provides tax inflation adjustments for tax year 2021|publisher=[[Internal Revenue Service]]}}</ref>
| colspan="2" |$12,550
| colspan="2" |$25,100
|$18,800
|-
| 2020<ref>{{Cite web|url=https://www.irs.gov/newsroom/irs-provides-tax-inflation-adjustments-for-tax-year-2020/|title = IRS provides tax inflation adjustments for tax year 2020|publisher=[[Internal Revenue Service]]}}</ref>
| colspan="2" | $12,400
| colspan="2" | $24,800
| $18,650 
|-
| 2019<ref>{{Cite web|url=https://www.creditkarma.com/tax/i/standard-deduction-amounts-2019/|title=What is the Standard Deduction for 2019? &#124; Credit Karma Tax®|date=2019-06-21}}</ref>  || colspan="2" | $12,200 || colspan="2" | $24,400 || $18,350 
|-
| 2018<ref>{{Cite web|url=https://www.cnbc.com/2017/12/22/the-gop-tax-overhaul-kept-this-1300-tax-break-for-seniors.html|title = The GOP tax overhaul kept this $1,300 tax break for seniors| website=[[CNBC]] |date = 2017-12-22 | last = Mercado | first = Darla}}</ref>
| colspan="2" | $12,000
| colspan="2" | $24,000
| $18,000 
|-
| 2017<ref name="In 2017, Some Tax Benefits Increase Slightly Due to Inflation Adjustments, Others Are Unchanged">{{cite web|title=In 2017, Some Tax Benefits Increase Slightly Due to Inflation Adjustments, Others Are Unchanged|url=https://www.irs.gov/uac/newsroom/in-2017-some-tax-benefits-increase-slightly-due-to-inflation-adjustments-others-are-unchanged | website = IRS | date = 25 October 2016}}</ref>
| colspan="2" | $6,350
| colspan="2" | $12,700
| $9,350 
|-
| 2016<ref name="Some Tax Benefits Increase Slightly Due to Inflation Adjustments, Others Are Unchanged">{{cite web|title=In 2016, Some Tax Benefits Increase Slightly Due to Inflation Adjustments, Others Are Unchanged|url=https://www.irs.gov/uac/Newsroom/In-2016-Some-Tax-Benefits-Increase-Slightly-Due-to-Inflation-Adjustments,-Others-Are-Unchanged | website = IRS | url-status = dead | archive-url = https://web.archive.org/web/20151022222631/https://www.irs.gov/uac/Newsroom/In-2016-Some-Tax-Benefits-Increase-Slightly-Due-to-Inflation-Adjustments,-Others-Are-Unchanged | archive-date = 22 October 2015 | date = 21 October 2015}}</ref>
| colspan="2" rowspan="2" | $6,300
| colspan="2" rowspan="2" | $12,600
| $9,300 
|-
| 2015<ref name="In 2015, Various Tax Benefits Increase Due to Inflation Adjustments">{{cite web|title=In 2015, Various Tax Benefits Increase Due to Inflation Adjustments|url=https://www.irs.gov/uac/Newsroom/In-2015,-Various-Tax-Benefits-Increase-Due-to-Inflation-Adjustments | url-status = dead | archive-url = https://web.archive.org/web/20141118012914/https://www.irs.gov/uac/Newsroom/In-2015,-Various-Tax-Benefits-Increase-Due-to-Inflation-Adjustments | archive-date = 18 November 2014 | date = 30 October 2014 | website = IRS}}</ref>  || $9,250 
|-
| 2014<ref name="IRS Annual Inflation Adjustments for 2014">{{cite web|title=IRS Annual Inflation Adjustments for 2014|url=https://www.irs.gov/uac/Newsroom/Annual-Inflation-Adjustments-for-2013}}</ref>
| colspan="2" | $6,200
| colspan="2" | $12,400
| $9,100 
|-
| 2013<ref name="IRS Annual Inflation Adjustments for 2013">{{cite web|title=IRS Annual Inflation Adjustments for 2013|url=https://www.irs.gov/uac/Newsroom/Annual-Inflation-Adjustments-for-2013}}</ref>
| colspan="2" | $6,100
| colspan="2" | $12,200
| $8,950 
|-
| 2012<ref>{{cite web | url = https://www.irs.gov/newsroom/article/0,,id=248485,00.html | title = In 2012, Many Tax Benefits Increase Due to Inflation Adjustments | website = IRS | date = 20 October 2011 | url-status = dead | archive-url = https://web.archive.org/web/20111119043445/https://www.irs.gov/newsroom/article/0,,id=248485,00.html | archive-date = 19 November 2011}}</ref>
| colspan="2" | $5,950
| colspan="2" | $11,900
| $8,700 
|-
| 2011<ref>{{cite web|url=https://www.irs.gov/publications/p505/ch02.html#en_US_2011_publink1000138950|title=IRS Publication 505 Chapter 2, Worksheet 2-3. 2011 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet}}</ref>
| colspan="2" | $5,800
| colspan="2" | $11,600
| $8,500 
|-
| 2010 || colspan="2" rowspan="2" | $5,700 || colspan="2" rowspan="2" | $11,400 || $8,400 
|-
| 2009 || $8,350 
|-
| 2008<ref>Revenue Procedure 2007-66</ref> || colspan="2" | $5,450 || colspan="2" | $10,900 || $8,000 
|-
| 2007<ref>Consumer Price Index Adjustments for 2007, Revenue Procedure 2006-53, 2006-48 I.R.B. 996.</ref> || colspan="2" | $5,350 || colspan="2" | $10,700 || $7,850 
|-
| 2006 || colspan="2" | $5,150 || colspan="2" | $10,300 || $7,550 
|}

===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.<ref>I.R.C. §§ 63(c)(3), 63(f)(1)(A)</ref>
* The taxpayer's spouse is 65 years of age or older.<ref>I.R.C. §§ 63(c)(3), 63(f)(1)(B)</ref>
* The taxpayer is blind (generally defined as not having corrected vision of at least 20/200 or as having extreme "limitation in the fields of vision").<ref>I.R.C. §§ 63(c)(3), 63(f)(2)(A), 63(f)(4)</ref>
* The taxpayer's spouse is blind (see definition above).<ref>I.R.C. §§ 63(c)(3), 63(f)(2)(B), 63(f)(4)</ref>

For each applicable condition, a taxpayer adds $1,500 to his/her standard deductions (for 2023).  However, the additional deduction is $1,850 for unmarried individuals who are not qualifying surviving spouses.<ref>I.R.S. publication 17 page 141</ref>

For [[Dependent (law)|dependents]], the standard deduction is equal to earned income (that is, compensation for services, such as wages, salaries, or tips) plus a certain amount ($400 in 2023).  A dependent's standard deduction cannot be more than the basic standard deduction for non-dependents, or less than a certain minimum ($1,250 in 2023).

Consider the following examples:

{| class="wikitable"
|-
! 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 (minimum standard deduction for dependents)
|-
! Dependent who earns $6,000 in 2023
| $6,000 + $400 = $6,400
|-
! Dependent who earns $18,000 in 2023
| $13,850 (maximum standard deduction for single filing status in 2023)
|}