Standard Deductions for Tax Years 2024, 2023, and 2022
Amount being Added for Blind or Over 64 in Charts Below:
| Filing Status | 2022 | 2023 | 2024 |
|---|---|---|---|
| Single or HoH | $1,750 | $1,850 | $1,950 |
| MFJ, MFS*, or QSS | $1,400 | $1,500 | $1,550 |
A person who turns 65 on Jan 1 is considered to be 65 on the last day of the previous year.
*A person filing MFS can take the additional deductions for the spouse if the spouse had no income, isn’t filing a return, and can’t be claimed as a dependent on another person’s return.
Standard Deductions for 2024
| Standard Deduction | One Person Over 64 OR Blind | One Person Over 64 AND Blind OR TP AND Spouse Over 64 OR Blind | One Person Over 64 AND Blind AND TP OR Spouse Over 64 OR Blind | TP AND Spouse Over 64 AND Blind | |
|---|---|---|---|---|---|
| Single | $14,600 | $16,550 | $18,500 | NA | NA |
| Head of Household | $21,900 | $23,850 | $25,800 | NA | NA |
| QSS | $29,200 | $30,750 | $32,300 | NA | NA |
| Married Filing Jointly | $29,200 | $30,750 | $32,300 | $33,850 | $35,400 |
| Married Filing Separately* | $14,600 | $16,150 | $17,700 | $19,250 | $20,800 |
Standard Deduction if someone can claim you as a dependent. (Tax year 2024)
- The greater of:
- $1,300 or
- Earned Income plus $450 but not more than the standard deduction amount.
- The standard deduction is increased for dependents who are over 64 and/or blind the same as if they were not dependednt.
- Earned income is the usual wages, tips, net business income etc. Plus…
For purposes of the standard deduction, any part of taxable scholarships or fellowship grants.
Standard Deductions for 2023
| Standard Deduction | One Person Over 64 OR Blind | One Person Over 64 AND Blind OR TP AND Spouse Over 64 OR Blind | One Person Over 64 AND Blind AND TP OR Spouse Over 64 OR Blind | TP AND Spouse Over 64 AND Blind | |
|---|---|---|---|---|---|
| Single | $13,850 | $15,700 | $17,550 | NA | NA |
| Head of Household | $20,800 | $21,150 | $22,900 | NA | NA |
| QSS | $27,700 | $29,200 | $30,700 | NA | NA |
| Married Filing Jointly | $27,700 | $29,200 | $30,700 | $32,200 | $33,700 |
| Married Filing Separately* | $13,850 | $15,350 | $16,850 | $18,350 | $19,850 |
Standard Deductions for 2022
| Standard Deduction | One Person Over 64 OR Blind | One Person Over 64 AND Blind OR TP AND Spouse Over 64 OR Blind | One Person Over 64 AND Blind AND TP OR Spouse Over 64 OR Blind | TP AND Spouse Over 64 AND Blind | |
|---|---|---|---|---|---|
| Single | $12,950 | $14,700 | $16,450 | NA | NA |
| Head of Household | $19,400 | $21,150 | $22,900 | NA | NA |
| QSS | $25,900 | $27,300 | $28,700 | NA | NA |
| Married Filing Jointly | $25,900 | $27,300 | $28,700 | $30,100 | $31,500 |
| Married Filing Separately* | $12,950 | $14,350 | $15,750 | $17,150 | $18,550 |
TXLNX 12/10/2024
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