2025 Standard Deduction Amounts (OBBBA): What's New
Deductions · UPDATED 2025
The One Big Beautiful Bill Act raises and permanently extends the standard deduction. For 2025: $15,750 (single), $31,500 (married filing jointly), $23,625 (head of household). Here's what it means for your return.
The standard deduction is the flat dollar amount you can subtract from your income before calculating your federal income tax — no receipts, no itemizing required. The One Big Beautiful Bill Act makes the higher TCJA standard deduction amounts permanent and provides an additional senior deduction on top of those amounts starting in 2025.
2025 Standard Deduction Amounts
For tax year 2025 (returns filed in 2026), the standard deduction amounts are:
• Single / Married Filing Separately: $15,750
• Married Filing Jointly / Qualifying Surviving Spouse: $31,500
• Head of Household: $23,625
These amounts reflect inflation adjustments and represent a meaningful increase from prior years.
Additional Standard Deduction for Age 65+ or Blind
Taxpayers who are age 65 or older, or legally blind, receive an additional standard deduction on top of the base amounts:
• Single or Head of Household (age 65+): +$2,000
• Married Filing Jointly (each spouse age 65+): +$1,600 per qualifying spouse
Note: This is separate from the new OBBBA senior deduction — both may apply.
The New OBBBA Senior Deduction ($6,000 Additional)
In addition to the existing age-65 additional standard deduction, the OBBBA creates a new $6,000 above-the-line deduction for taxpayers age 65 and older (2025–2028). This deduction is available regardless of whether you itemize or take the standard deduction. See our separate article on the Senior Deduction for full details.
Standard vs. Itemized: Which Should You Take?
Most taxpayers take the standard deduction because it exceeds their total itemized deductions. You should consider itemizing only if your deductible expenses exceed your standard deduction amount. Common itemized deductions include:
• State and local taxes (now up to $40,000)
• Mortgage interest on a primary/secondary home
• Charitable contributions
• Medical expenses exceeding 7.5% of AGI
If those combined deductions exceed $15,750 (single) or $31,500 (MFJ), itemizing may save you money.
Are These Amounts Permanent?
Yes. The OBBBA permanently extends the TCJA standard deduction amounts. They will continue to be adjusted for inflation each year and will no longer sunset.
Frequently Asked Questions
What is the standard deduction for 2025 if I'm single?
$15,750 for single filers in 2025.
What is the standard deduction for married filing jointly in 2025?
$31,500 for married filing jointly in 2025.
Does the standard deduction increase if I'm 65 or older?
Yes. Single filers age 65+ get an additional $2,000. Each spouse age 65+ in a joint filing adds $1,600. Plus the new $6,000 OBBBA senior deduction may also apply.
Can I take both the standard deduction and the tip income deduction?
Yes. The tip income deduction and overtime deduction are above-the-line deductions, meaning they reduce your adjusted gross income (AGI) before you apply the standard deduction. You can benefit from them even if you take the standard deduction.