U.S. · Tax forms
Form 1040 line 15, taxable income.
Adjusted gross income minus your deductions, with the 2025 line numbers.
Line 15 is your taxable income: subtract line 14 from line 11b, and enter -0- if the result is zero or less. Line 11b is your adjusted gross income; line 14 adds lines 12e (standard or itemized deductions), 13a (qualified business income deduction) and 13b (additional deductions from Schedule 1-A).
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Result
Form 1040 Line 15 at a glance, 2025 edition
| Line | Label on the 2025 form | Role in line 15 |
|---|---|---|
| Line 11b | Amount from line 11a (adjusted gross income) | The starting number |
| Line 12e | Standard deduction or itemized deductions (from Schedule A) | Part of line 14 |
| Line 13a | Qualified business income deduction from Form 8995 or Form 8995-A | Part of line 14 |
| Line 13b | Additional deductions from Schedule 1-A, line 38 | Part of line 14 |
| Line 14 | Add lines 12e, 13a, and 13b | Subtracted from line 11b |
| Line 15 | Subtract line 14 from line 11b. If zero or less, enter -0- | Taxable income; used for line 16 |
The standard deduction printed on the 2025 form
The margin of page 2 of Form 1040 (2025) lists the standard deduction for filers who do not check a box on lines 12a through 12d: $15,750 for single or married filing separately, $31,500 for married filing jointly or qualifying surviving spouse, and $23,625 for head of household. Line 12e takes the standard or itemized amount, and the instructions cover the exceptions (dependents, spouses who itemize, dual-status aliens, age 65 or older, blindness).
Check your form year
Line numbers have moved over time. On the 2025 form the adjusted gross income is on line 11a and is repeated on line 11b, and deductions are split across 12e, 13a and 13b. If you are reading an older guide that points to different line numbers, use the form for your tax year.
Where line 15 goes
Taxable income feeds line 16 (the Tax Table, Tax Computation Worksheet or other worksheets). The Foreign Earned Income Tax Worksheet also starts from line 15 and is skipped when line 15 is zero.
Worked example
Lena files single with adjusted gross income of $62,000 on line 11b, takes the $15,750 standard deduction on line 12e, and has nothing on lines 13a or 13b. Line 14 is $15,750 and line 15 is 62,000 - 15,750 = $46,250. If her deductions had exceeded her income, line 15 would show -0-. Names and amounts are made up.
More line pages in this set
Related lines: Form 1040 Line 11a, Form 1040 Line 16.
Sources
- Instructions for Form 1040 and 1040-SR (2025): Page last reviewed or updated May 7, 2026. Read November 2, 2026.
- Form 1040 (2025) Read November 2, 2026.
Tax year 2025 forms and instructions (Instructions for Form 1040 page last reviewed or updated May 7, 2026). Line labels were read from the IRS form PDFs posted on the date read; line numbers and labels change between tax years, so check them against the form for your tax year. Names in worked examples are made up.
Frequently asked questions
What is Form 1040 line 15?
It is taxable income: line 11b (adjusted gross income) minus line 14 (deductions), or -0- if the result is zero or less.
What is included in line 14?
Line 14 adds line 12e (standard or itemized deductions), line 13a (qualified business income deduction) and line 13b (additional deductions from Schedule 1-A, line 38).
What are the 2025 standard deduction amounts?
The form lists $15,750 for single or married filing separately, $31,500 for married filing jointly or qualifying surviving spouse, and $23,625 for head of household.
Can taxable income be negative?
No. If the subtraction is zero or less, you enter -0-.
Where does line 15 go?
It is the amount you use to figure your tax on line 16.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.