IRS Standard Tax Deductions for Back Taxes
by Annie Spratt
These standard deductions will be applied by tax year for your IRS tax return; most states also have a standard deduction. As a result of the 2018 tax reform, the standard deductions have increased significantly, but many other deductions got discontinued as a result of the same tax reform. If all this reading is not for you, simply estimate your next tax return for free and get real results as they only apply to your tax situation. Want to get IT done? Sign up free here and eFileIT - current year returns only.
Tax returns that are due on Tax Day, but can be filed late. You can prepare and e-file your current year taxreturn on eFile.com and the eFile Tax App will work for your benefit by applying or recommending the standard deduction or itemized deductions. In other words, you don't have to figure out whether to itemize deductions or use the standard deduction. Choosing to itemize your deductions or take the standard deduction on your return is done by the eFile app based on the information you enter. Even if the itemized deduction is more beneficial to you, you can still select and claim one of the federal standard deduction amounts below based on your tax return for the given tax year.
You can e-file tax returns until the October tax deadline. However, late filing or late tax payment penalties might apply if you owe taxes. Find out if you should e-file a tax extension this year.
Below are standard deduction amounts by tax year.
Standard Tax Deduction Amounts by Tax Year
Standard deduction amounts change year-to-year - get the latest deduction thresholds for the
current tax year as well as future years.
Back Tax Years (this page)
See below for the standard deduction amounts for the most recent back tax years.
2021 Tax Year Standard Tax Deduction Amounts
2021 Tax Returns can no longer be e-filed. Calculate and prepare your 2021 Return here and see the 2021 Forms for you to complete, sign, print, and mail in.
Single
Younger than 65
$12,550
Blind: $14,250
Single
65 or Older
$14,250
Blind: $15,950
Head of Household
Younger than 65
$18,800
Blind: $20,500
Head of Household
65 or Older
$20,500
Blind: $22,200
Married Filing Separately
Younger than 65
$12,550
Blind: $14,250
Married Filing Separately
65 or Older
$14,250
Blind: $15,950
Married Filing Separately
As married filing separately if one spouse
itemizes deductions, the other spouse cannot claim the standard deduction. If one spouse itemizes deductions, then the other spouse must also itemize deductions in order to claim deductions.
Married Filing Jointly
Younger than 65
$25,100
Blind
One: $26,450
Both: $27,800
Married Filing Jointly
65 or Older
One: $26,450
Both: $27,800
Blind
One: $29,150
Both: $30,500
Qualifying Widow(er)
Younger than 65
$25,100
Blind: $26,450
Qualifying Widow(er)
65 or Older
$26,450
Blind: $27,800
Dependent
At any age, if you are a dependent on another person's tax return and you are filing your own tax return, your standard deduction cannot exceed the greater of $1,100 or the sum of $350 and your individual earned income. Additionally, this rule does not apply if the dependent makes equal to or greater than the standard deduction for their filing status. Learn more about
how to file a tax return as a dependent.
Sample 1: If your earned income was $700. Your standard deduction would be: $1,100 as the sum of $700 plus $350 is $1,050 thus less than $1,100.
Sample 2: If your income was $3,200, your standard deduction would be: $3,550 as the sum of $3,200 plus $350 is $3,550, thus greater than $1,100.
Sample 3: As a dependent, if you have taxable income of $15,000, then you claim the standard deduction for single taxpayers of $12,550 and pay tax on the remaining $2,450.
Learn more about
who qualifies as a dependent.
Standard Deduction Exception Summary for Tax Year 2021
- If you are age 65 or older, your standard deduction increases by $1,700 if you file as single or head of household. If you are legally blind, your standard deduction increases by $1,700 as well.
- If you are married filing jointly and you OR your spouse is 65 or older, your standard deduction increases by $1,350. If BOTH you and your spouse are 65 or older, your standard deduction increases by $2,700. If one of you is legally blind it increases by $1,350, and if both are, it increases by $2,700.
- As qualifying widow(er) it increases by $1,350 if you are 65 or older. If you are legally blind, it increases by $1,350.
- Disaster Loss: Your standard deduction may only be increased by the net amount of any disaster loss you suffered if your area is a federally declared disaster. This is the same amount you would report as an itemized deduction if you were itemizing.
2020 Tax Year Standard Tax Deduction Amounts
2020 Tax Returns can no longer be e-filed. Calculate, prepare your 2020 Return here and see the 2020 Forms for you to complete, sign, print, and mail in.
Single
Younger than 65
$12,400
Blind: $14,050
Single
65 or Older
$14,050
Blind: $15,700
Head of Household
Younger than 65
$18,650
Blind: $20,300
Head of Household
65 or Older
$20,300
Blind: $21,950
Married Filing Separately
Younger than 65
$12,400
Blind: $14,050
Married Filing Separately
65 or Older
$14,050
Blind: $15,700
Married Filing Jointly
Younger than 65
$24,800
Blind: $26,150
Married Filing Jointly
65 or Older
$26,150
Blind: $27,500
2019 Tax Year Standard Tax Deduction Amounts
All previous year tax returns can no longer be e-filed. You can calculate and estimate back taxes with the eFile.com 2019 Tax Calculators. Then, complete, sign, and print the 2019 tax forms here on eFile.com; see state tax returns.
Head of Household
$18,350
Married Filing Separately
$12,200
Married Filing Jointly
$24,400
Qualifying Widow(er)
$24,400
2018 Tax Year Standard Tax Deduction Amounts
All previous tax year tax returns can no longer be e-Filed. You can calculate and estimate back taxes with the eFile.com 2018 Tax Calculators and complete, sign, and print the tax forms here on eFile.com; see state tax returns.
Head of Household
$18,000
Married Filing Separately
$12,000
Married Filing Jointly
$24,000
Qualifying Widow(er)
$24,000
Tax Year 2017 Standard Deduction Amounts
Back taxes can no longer be e-filed. You can calculate and estimate back taxes with these free eFile.com 2017 Tax Calculators. Then, complete, sign, and print the tax forms here on eFile.com; see state tax returns.
Married Filing Separately
$6,350
Married Filing Jointly
$12,700
Qualifying Widow(er)
$12,700
Tax Year 2016 Standard Deduction Table
All previous year tax returns can no longer be e-filed; you can find the tax forms here.
Married Filing Separately
$6,300
Married Filing Jointly
$12,600
Qualifying Widow(er)
$12,600
Previous Tax Year 2015 Standard Deduction Table
Married Filing Separately
$6,300
Married Filing Jointly
$12,600
Qualifying Widow(er)
$12,600
Previous Tax Year 2014 Standard Deduction Table
Married Filing Separately
$6,200
Married Filing Jointly
$12,400
Qualifying Widow(er)
$12,400
Previous Tax Year 2013 Standard Deduction Table
Married Filing Separately
$6,100
Married Filing Jointly
$12,200
Qualifying Widow(er)
$12,200
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