What are the standard deduction amounts for the current and previous years?
See the table below for the Standard Deduction amounts in the current and previous years. While this is the typical amount the taxpayer would have, it is possible for the amount to be higher under certain circumstances. Please see the corresponding links for further instruction on what these amounts should be in the indicated year(s).
2023 |
$13,850 |
$27,700 |
$13,850 |
$20,800 |
$27,700 |
2022 |
$12,950 |
$25,900 |
$12,950 |
$19,400 |
$25,900 |
2021 |
$12,550 |
$25,100 |
$12,550 |
$18,800 |
$25,100 |
2020 |
$12,400 |
$24,800 |
$12,400 |
$18,650 |
$24,800 |
2019 |
$12,200 |
$24,400 |
$12,200 |
$18,350 |
$24,400 |
2018 |
$12,000 |
$24,000 |
$12,000 |
$18,000 |
$24,000 |
2017 |
$6,350 |
$12,700 |
$6,350 |
$9,350 |
$12,700 |
2016 |
$6,300 |
$12,600 |
$6,300 |
$9,300 |
$12,600 |
2015 |
$6,300 |
$12,600 |
$6,300 |
$9,250 |
$12,600 |
2014 |
$6,200 |
$12,400 |
$6,200 |
$9,100 |
$12,400 |
2013 |
$6,100 |
$12,200 |
$6,100 |
$8,950 |
$12,200 |
2012 |
$5,950 |
$11,950 |
$5,950 |
$8,700 |
$11,900 |
2011 |
$5,800 |
$11,600 |
$5,800 |
$8,500 |
$11,600 |
2010 |
$5,700 |
$11,400 |
$5,700 |
$8,400 |
$11,400 |
The Standard Deduction on Dependent of Another returns follows different rules:
2023 |
$1,250 |
The individual's earned income for the year plus $4001 |
2022 |
$1,150 |
The individual's earned income for the year plus $4001 |
2021 |
$1,100 |
The individual's earned income for the year plus $3501 |
2020 |
$1,100 |
The individual's earned income for the year plus $3501 |
2019 |
$1,100 |
The individual's earned income for the year plus $3501
|
2018 |
$1,050 |
The individual's earned income for the year plus $3501 |
2017 |
$1,050 |
The individual's earned income for the year plus $3501 |
2016 |
$1,050 |
The individual's earned income for the year plus $3501 |
2015 |
$1,050 |
The individual's earned income for the year plus $3501 |
2014 |
$1,000 |
The individual's earned income for the year plus $3501 |
2013 |
$1,000 |
The individual's earned income for the year plus $3501 |
2012 |
$950 |
The individual's earned income for the year plus $3001 |
2011 |
$950 |
The individual's earned income for the year plus $3001 |
2010 |
$950 |
The individual's earned income for the year plus $3001 |
1 (but not more than the regular standard deduction amount for that year)
Note: Wks STDED will produce in view mode for the dependent of another standard deduction computation.
If the taxpayer and/or spouse is 65 or older, and/or blind, however, the standard deduction may be higher:
Single |
Married Filing Joint |
Married Filing Separate |
Head of Household |
Qualifying Surviving Spouse* |
2023 |
$1,850 |
$1,500 |
$1,500 |
$1,850 |
$1,500 |
2022 |
$1,750 |
$1,400 |
$1,400 |
$1,750 |
$1,400 |
2021 |
$1,700 |
$1,350 |
$1,350 |
$1,700 |
$1,350 |
2020 |
$1,650 |
$1,300 |
$1,300 |
$1,650 |
$1,300 |
2019 |
$1,650 |
$1,300 |
$1,300 |
$1,650 |
$1,300 |
2018 |
$1,600 |
$1,300 |
$1,300 |
$1,600 |
$1,300 |
2017 |
$1,550 |
$1,250
|
$1,250 |
$1,550 |
$1,250 |
2016 |
$1,550 |
$1,250
|
$1,250 |
$1,550 |
$1,250 |
2015 |
$1,550 |
$1,250 |
$1,250 |
$1,550 |
$1,250 |
2014 |
$1,550 |
$1,200 |
$1,200 |
$1,550 |
$1,200 |
2013 |
$1,500 |
$1,200
|
$1,200 |
$1,500
|
$1,200 |
2012 |
$1,450 |
$1,150
|
$1,150 |
$1,450 |
$1,150 |
2011 |
$1,450 |
$1,150
|
$1,150 |
$1,450 |
$1,150 |
2010 |
$1,400 |
$1,100
|
$1,100 |
$1,400 |
$1,100 |
To determine your allowed deduction, multiply the amount shown for "increase by filing status" (above) by the number of additional exemptions that the taxpayer (and spouse if filing joint) qualify for. For example, in a 2023 MFJ return where both taxpayers are over the age of 65, and the spouse is also blind, you multiply $1,500 by 3 and add that amount to the standard deduction of $27,700 to get $32,200.
*In prior years, this status was called Qualifying Widow(er). Starting with 2022, the status is referred to as Qualifying Surviving Spouse. The requirements remain the same and can be reviewed in the 1040 Instructions for the applicable year.
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