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15807: 1040 - Standard Deduction Amounts


1040 Individual

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). 

Year  Single Married Filing Joint Married Filing Separate  Head of Household Qualifying Surviving Spouse*
 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:
 Year
The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the greater of:

 2023 $1,250  The individual's earned income for the year plus $400 
2022 $1,150 The individual's earned income for the year plus $400
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 $350
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) 

NoteWks 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, h
owever, the standard deduction may be higher:

 Tax Year  
Deduction increase by Filing Status 
 
 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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