Standard Deductions: 2022, 2023 and 2024

Standard deductions reduce income and create the actual taxable income. By default the standard deduction method is applied for every taxpayer based on filing status, age and whether a taxpayer is blind or not. The standard deduction method is generally advantageous for taxpayers, unless the total amount of itemized deduction is larger than the total standard deduction amount. In addition to the standard deduction, a taxpayer might qualify for these income adjustments and deductions. 

The eFile Tax App applies the basic, additional, and dependent standard deduction amounts based on the taxpayer's information. Start and eFileIT!

See also:

• What are itemized deductions?
• What is the difference between itemized deductions and the standard deduction?

Standard deduction amounts are outlined below to tax years 2022 and 2023. Estimate your current tax return by using the TAXstimator or Tax Refund Calculator. If you just want to get your taxes done, we get IT! Start free here.

Standard Deduction 2022

The standard deduction for 2022 is based on if a taxpayer was  born before or after Jan. 2, 1958 and it will vary for married taxpayers, single taxpayers, and single parents. Generally, if a taxpayer's income is under the standard deduction amounts, this taxpayer might not have to file a tax return.

However, there are other reasons you may need to or want to file an income tax return: e.g. stimulus packages, financial records etc. 

All U. S. citizens generally qualify for the standard deduction unless they choose to itemize deductions. The standard deduction works by making a certain amount of income tax free. This amount depends on your age, filing status, and other factors.

• Example: A single taxpayer makes $20,000 annually from employment reported on Form W-2. On a federal level, the IRS allows the taxpayer to deduct $12,950 from this, meaning only $7,050 of the total income is subject to income taxes which puts the taxpayer in a lower tax bracket than if the entire $20,000 was taxed. There are different rules if you make income from self-employment or as an independent contractor. In general, if you make $400 or more from self-employment, you will need to file taxes.

2022 Tax Year Standard Tax Deduction Amounts

The table below is organized by filing status, whether you were older or younger than age 65 - born before or after Jan. 2, 1958, and the standard deduction. Note that your standard deduction is automatically applied to your return when you enter information in your eFile account.

Standard Deduction Exception Summary for Tax Year 2022

• If you are age 65 or older, your standard deduction increases by $1,750 if you file as single or head of household. If you are legally blind, your standard deduction increases by $1,750 as well.
• If you are married filing jointly and only ONE of you was born before Jan. 2, 1958, your standard deduction increases by $1,400. If BOTH you and your spouse were born before Jan. 2, 1948, your standard deduction increases by $2,800. If one of you is legally blind, it increases by $1,400, and if both are, it increases by $2,800.
• As a surviving spouse , your standard deduction increases by $1,400 if you were born before Jan. 2, 1958. If you are legally blind, it increases by $1,400.
• 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.

To qualify as blind by the IRS, you must keep in your tax records a certified letter from an eye doctor (or optometrist) stating that you have non correctable 20/200 vision in your best eye or that your field of vision is restricted to 20 degrees or less. For more information about additional standard deduction for any disabilities, see Exemptions, Standard Deduction, and Filing Information.

See what other tax deductions you may qualify to claim on your tax return.

Standard Deductions for Tax Year 2023

The tax year 2023 standard deductions are listed below. Use these to plan your 2023 future taxes due in 2024 or start the free 2023 Tax Return Calculator and Estimator to understand your next tax return. It's never to early to start tax planning!

Standard Deduction Exception Summary for Tax Year 2023

• If you were born before Jan. 2, 1959, your standard deduction increases by $1,850 if you file as single or head of household. If you are legally blind, your standard deduction increases by $1,850 as well and regardless of your age.
• If you are married filing jointly and ONE of you was born before Jan. 2, 1959, your standard deduction increases by $1,500. If BOTH you and your spouse were born before Jan. 2, 1959, your standard deduction increases by $3,000. If one of you is legally blind, it increases by $1,500, and if both are, it increases by $3,000 regardless of your age.
• As a surviving spouse, your standard deduction increases by $1,500 if you were born before Jan. 2, 1959. If you are legally blind, it increases by $1,500 regardless of your age.
• 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.

Who Does Not Qualify for the Standard Deduction

Certain individuals may not qualify for the standard deduction; review the information below or simply start free on eFile.com and we will determine this for you.

Instead of wondering whether or not you qualify for the standard deduction, start your next tax return and let the eFile platform figure this out for you by entering simple information.

Standard Deductions for Tax Year 2024

The tax year 2024 standard deductions are listed below. Use these to plan your 2024 taxes due in 2025 or start the free 2024 Tax Return Calculator and Estimator to understand your next tax return. It's never to early to start tax planning and your tax withholding.

Standard Deduction Exception Summary for Tax Year 2024

• If you were born before Jan. 2, 1960, your standard deduction increases by $TBD if you file as single or head of household. If you are legally blind, your standard deduction increases by $1,850 as well and regardless of your age.
• If you are married filing jointly and ONE of you was born before Jan. 2, 1960, your standard deduction increases by $TBD. If BOTH you and your spouse were born before Jan. 2, 1960, your standard deduction increases by $TBD. If one of you is legally blind, it increases by $TBD, and if both are, it increases by $TBD regardless of your age.
• As a surviving spouse, your standard deduction increases by $TBD if you were born before Jan. 2, 1960. If you are legally blind, it increases by $TBD regardless of your age.
• 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.

Who Does Not Qualify for the 2024 Standard Deduction

Certain individuals may not qualify for the standard deduction; review the information below or simply start free on eFile.com and we will determine this for you.

Instead of wondering whether or not you qualify for the standard deduction, start your next tax return and let the eFile platform figure this out for you by entering simple information.

Other Standard Deduction amount by tax year

• Previous tax year standard deduction amounts
• Standard deduction amounts for 2025, 2026 and 2027
• Tax forms and tools for previous years or back taxes
• Free tax calculators.

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