65 or Older
|Head of House hold|
65 or Older
|Married, filling jointly|
Under 65 (both spouses)
65 or Older (one spouses)
65 or Older (both spouses)
|Married, filling separately|
|With dependent child|
65 or older
The standard deduction is a dollar amount that reduces the amount of income subject to tax. You cannot take the standard deduction if you are claiming itemized deductions.
The amount of standard deduction is based on a taxpayer’s filing status. The standard deduction amount can change from year to year depending upon inflation.
Higher Standard Deduction
There is an additional deduction amount for taxpayers age 65 or older, are blind, or both.
The additional amount for age will be allowed if you or your spouse is age 65 or older on the last day of the tax year. The IRS considers you 65 on the day before your birthday.
The additional amount for blindness will be allowed if you or your spouse is totally or partly blind on the last day of the tax year.
|Married filing joint returns/Qualifying Widow(er)|
|Head of Household|
|Married, filing separate return|
|Dependent standard deduction minimum|
Personal exemptions were eliminated in 2018.