When you file your taxes, you can lower your taxable income using either the standard deduction or itemized deductions—whichever gives you the bigger tax benefit.
This article explains what each option means, how they work, and when you might choose one over the other for Tax Year 2025.
What’s the standard deduction?
The standard deduction is a fixed amount the Internal Revenue Service (IRS) lets most taxpayers subtract from income before calculating tax. The amount depends on your filing status, and it can be higher if you’re 65 or older or blind.
You can take the standard deduction or itemize your deductions—not both.
Standard deduction amounts
| 2024 | 2025 |
Single/Married Filing Separately | $14,600 | $15,750 |
Head of Household | $21,900 | $23,625 |
Married Filing Jointly/Surviving Spouse | $29,200 | $31,500 |
Who qualifies for the standard deduction?
Most taxpayers qualify for the standard deduction. You generally can’t take it if you’re:
An estate, trust, or partnership
Married filing separately and your spouse itemizes
Filing a return for less than 12 months due to an accounting period change
A nonrsident alien or dual-status alien, unless specific conditions apply
If none of these apply to you, you can usually take the standard deduction.
What’s the extra standard deduction if you’re older or blind?
If you’re 65 or older, blind, or both, the IRS allows an additional standard deduction.
| 2024 | 2025 |
Single/Head of Household, Married Filing Separately | $1,950 | $2,000 |
Married Filing Jointly (per taxpayer) | $1,550 | $1,600 |
What if you’re claimed as a dependent?
If someone else can claim you as a dependent, your standard deduction is the greater of:
$1,150, or
Your earned income plus $400
Your deduction can’t be more than the standard deduction for your filing status.
What are itemized deductions?
Itemized deductions are specific expenses you can subtract from your income instead of taking the standard deduction.
Common itemized deductions include:
Out-of-pocket medical and dental expenses
State and local income taxes
Mortgage interest
Charitable contributions
Gambling losses
These are reported on Schedule A.
When does it make sense to itemize?
Itemizing may make sense if your total itemized deductions are higher than your standard deduction for 2025.
To decide:
Add up your eligible itemized expenses
Compare that total to your standard deduction
Use whichever amount lowers your taxable income more
Key takeaway
The standard deduction is the easiest option for most taxpayers.
Itemizing can help if you have high deductible expenses.
IRS deduction amounts change over time, so it’s worth checking the current year before you file.
This content is provided for informational purposes only and should not be construed as tax, legal, financial, accounting, or other advice. Rules and regulations vary by location and are subject to change, so please consult with an expert if you need advice specific to you.
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