Drake Tax - 1040 - Standard Deduction Amounts

Article #: 15807

Last Updated: December 16, 2025

 

Tags: Drake Tax

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See the table below for the Standard Deduction amounts. While this is the typical amount the taxpayer would have, it is possible for the amount to be higher under certain circumstances.

Year  Single Married Filing Joint Married Filing Separate  Head of Household Qualifying Surviving Spouse*
2025 $15,750 $31,500 $15,750 $23,625 $31,500
2024 $14,600 $29,200 $14,600 $21,900 $29,200
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

Dependent of Another

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:
2025 $1,350 The individual's earned income for the year plus $4501 
2024 $1,300 The individual's earned income for the year plus $4501 
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 

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.

65 or Blind

If the taxpayer and/or spouse is 65 or older, and/or blind, however, 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*
2025 $2,000 $1,600 $1,600 $2,000 $1,600
2024 $1,950 $1,550 $1,550 $1,950 $1,550
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
A temporary $6,000 "bonus" deduction is available to eligible seniors for tax years 2025 through 2028. This deduction applies even if you itemize and is in addition to the standard age/blindness deduction. The amount is up to $6,000 for a qualifying individual or $12,000 for a married couple if both spouses qualify. The deduction starts to phase out for taxpayers with a Modified Adjusted Gross Income (MAGI) over $75,000 for single filers or $150,000 for married filing jointly. To be eligible, the taxpayer must be age 65 or older by the end of the tax year.

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 2024 MFJ return where both taxpayers are over the age of 65, and the spouse is also blind, you multiply $1,550 by 3 and add that amount to the standard deduction of $29,200 to get $33,850.

Tip  *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 Form 1040 Instructions for the applicable year.