Standard Deductions 2025

Amount Added for Blind or Over 64

Filing Status Age 65+ or blind Age 65+ and blind
Single $2,000 $4,000
Head of Household $2,000 $4,000
Married – Joint $1,600 (per qualifying person) $3,200 per qualifying person)
Married – Separate $1,600 (per qualifying person) $3,200 per qualifying person)
QSS $1,600 $1,600


  • 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 Deduction 2025

Standard
Deduction
One Person Over 64 or blind One Over 64 AND blind OR
Both Over 64 OR blind
One Over 64 AND blind AND
Other Over 64 OR blind
Both Over 64 AND Blind
Single $15,750 $17,750 $19,750 na na
Head of Household $23,625 $25,625 $27,625 na na
QSS $31,500 $33,500 $34,700 na na
Married Filing Jointly $31,500 $33,500 $34,700 $36,300 $37,900
Married Filing Separately $15,750 $17,350 $18,950 $20,550 $22,150


Standard Deduction if someone can claim you as a dependent. (Tax Year 2025)

  • The greater of:

    • $1,350 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.


Go Back