the standard deduction reduces your taxable income before tax brackets are applied.
standard deduction amounts
| Filing Status | 2025 | 2026 |
|---|---|---|
| Single | $15,750 | $16,100 |
| Married Filing Jointly | $31,500 | $32,200 |
| Married Filing Separately | $15,750 | $16,100 |
| Head of Household | $23,625 | $24,150 |
additional deductions for age 65+ or blind
| Filing Status | Additional Amount |
|---|---|
| Single or Head of Household | $2,000 |
| Married (filing jointly or separately) | $1,650 |
if both 65+ and blind, the additional amount is doubled.
senior bonus deduction (2025-2028)
the One Big Beautiful Bill Act created a new additional deduction for taxpayers age 65 and older:
- amount: $6,000 per qualifying person
- married couple: up to $12,000 (both must be 65+)
- phases out at $75,000 MAGI (single) / $150,000 MAGI (joint)
- temporary: applies to tax years 2025 through 2028
- stacks with the existing 65+ additional deduction above
what changed
the One Big Beautiful Bill Act (July 2025) increased the standard deduction by $750 for single/$1,500 for joint filers above the amounts in the original Rev. Proc. 2024-40. the TCJA standard deduction is now permanent.
source: IRS - OBBBA deductions. data from deepcalc.com