United States · Federal tax · Standard deduction
Standard deduction by year.
The federal standard deduction for tax years 2019 through 2027 by filing status, each read from the IRS inflation revenue procedure for that year, with the change from the year before.
Short answer: For tax year 2027 the standard deduction is $16,600 for single filers and married people filing separately, $33,200 for married couples filing jointly and $24,925 for heads of household. For 2026 the amounts are $16,100, $32,200 and $24,150. The 2025 amounts are $15,750, $31,500 and $23,625 after the 2025 law change.
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Standard deduction by tax year
| Tax year | Single / married filing separately | Married filing jointly | Head of household | IRS source |
|---|---|---|---|---|
| 2027 | $16,600 | $33,200 | $24,925 | Rev. Proc. 2026-35 |
| 2026 | $16,100 | $32,200 | $24,150 | Rev. Proc. 2025-32 |
| 2025 | $15,750 | $31,500 | $23,625 | Rev. Proc. 2025-32 |
| 2024 | $14,600 | $29,200 | $21,900 | Rev. Proc. 2023-34 |
| 2023 | $13,850 | $27,700 | $20,800 | Rev. Proc. 2022-38 |
| 2022 | $12,950 | $25,900 | $19,400 | Rev. Proc. 2021-45 |
| 2021 | $12,550 | $25,100 | $18,800 | Rev. Proc. 2020-45 |
| 2020 | $12,400 | $24,800 | $18,650 | Rev. Proc. 2019-44 |
| 2019 | $12,200 | $24,400 | $18,350 | Rev. Proc. 2018-57 |
Figures are for people who are not claimed as a dependent and are under 65 and not blind. The extra amounts for age 65 or older or blindness, and the limited deduction for a person claimed as a dependent, are separate amounts in the same revenue procedures. The 2027 over-65 amounts are on the 2027 standard deduction over 65 page.
How much it rose each year
| Change | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 2026 to 2027 | $500 | $1,000 | $775 |
| 2025 to 2026 | $350 | $700 | $525 |
| 2024 to 2025 | $1,150 | $2,300 | $1,725 |
| 2023 to 2024 | $750 | $1,500 | $1,100 |
| 2022 to 2023 | $900 | $1,800 | $1,400 |
| 2021 to 2022 | $400 | $800 | $600 |
| 2020 to 2021 | $150 | $300 | $150 |
| 2019 to 2020 | $200 | $400 | $300 |
These changes are derived by subtracting one year's published amount from the next. They are not separate IRS figures.
Why 2025 is different
Revenue Procedure 2024-40 first published the 2025 amounts as $15,000 single, $22,500 head of household and $30,000 married filing jointly. Revenue Procedure 2025-32 then removed that section because the law known as the One, Big, Beautiful Bill Act, Public Law 119-21, set new 2025 amounts in section 63(c)(7): $15,750 for single filers and married people filing separately, $23,625 for heads of household and $31,500 for joint returns. This page uses the amounts from Revenue Procedure 2025-32.
Worked example
A head of household with $60,000 of adjusted gross income for 2026 subtracts the 2026 deduction of $24,150 if they do not itemize, which leaves $35,850 of taxable income before any other deduction. The same $60,000 for 2027 would be reduced by $24,925, a $775 larger deduction. Compare it with your itemized deductions and take the larger.
Method
Each amount was typed from the table titled Standard Deduction in the IRS revenue procedure for that year (section 3, in the inflation adjustments for the following year). The lookup returns the published amount; the year-over-year change is computed. Married people filing separately have the same amount as single filers in every year shown. Years before 2019 are not shown because the 2018 amounts were reset by the 2017 tax law after Revenue Procedure 2017-58 was written.
What this does not cover
- The additional amount for age 65 or older or blindness, and the dependent limit.
- State standard deductions, which are separate and often different.
- Itemized deductions, the tips and overtime deductions and other deductions that apply on top of the standard deduction.
Figures read from the sources below on November 11, 2026. Last updated November 11, 2026.
Sources
- IRS Revenue Procedure 2026-35: 2027 amounts (section 3.15) (retrieved November 11, 2026)
- IRS Revenue Procedure 2025-32: 2026 amounts and the corrected 2025 amounts (retrieved November 11, 2026)
- IRS Revenue Procedure 2024-40: original 2025 amounts (retrieved November 11, 2026)
- IRS Revenue Procedure 2023-34: 2024 amounts (retrieved November 11, 2026)
- IRS Revenue Procedure 2022-38: 2023 amounts (retrieved November 11, 2026)
- IRS Revenue Procedure 2021-45: 2022 amounts (retrieved November 11, 2026)
- IRS Revenue Procedure 2020-45: 2021 amounts (retrieved November 11, 2026)
- IRS Revenue Procedure 2019-44: 2020 amounts (retrieved November 11, 2026)
- IRS Revenue Procedure 2018-57: 2019 amounts (retrieved November 11, 2026)
Common mix-ups
-
Often assumedThe 2025 standard deduction is the $30,000, $22,500 and $15,000 the IRS first announced.
What the source saysRev. Proc. 2025-32 removed that section of Rev. Proc. 2024-40 because Public Law 119-21 set 2025 amounts of $31,500 for joint returns, $23,625 for heads of household and $15,750 for single filers and married individuals filing separately. [1]
-
Often assumedA married person filing separately gets half of the joint deduction.
What the source saysRev. Proc. 2026-35 lists the same 2027 standard deduction, $16,600, for unmarried individuals and for married individuals filing separate returns. [2]
- IRS Revenue Procedure 2025-32 (2026 amounts; replaces the 2025 section of Rev. Proc. 2024-40)
- IRS Revenue Procedure 2026-35 (2027 amounts)
Checked against these sources on .
Frequently asked questions
What is the standard deduction for 2027?
$16,600 for single filers and married people filing separately, $33,200 for married couples filing jointly and $24,925 for heads of household, from IRS Revenue Procedure 2026-35.
What was the standard deduction for 2026?
$16,100 single, $32,200 married filing jointly and $24,150 head of household, from IRS Revenue Procedure 2025-32.
Why does the 2025 standard deduction differ from the first IRS figure?
Revenue Procedure 2024-40 listed $15,000, $22,500 and $30,000. A 2025 law then set $15,750 for single filers, $23,625 for heads of household and $31,500 for joint returns, and Revenue Procedure 2025-32 lists those amounts.
Is the standard deduction for married filing separately the same as single?
Yes. In every year shown, the IRS lists the same amount for unmarried individuals and for married individuals filing separate returns.
How much did the single standard deduction rise from 2026 to 2027?
It rose from $16,100 to $16,600, an increase of $500. This is derived from the two published amounts.
Does this page include the extra deduction for age 65 or older?
No. Those additional amounts are listed separately in each revenue procedure. See the linked 2027 over-65 page.
Not legal or tax advice
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