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6. Standard Deduction


6. Standard Deduction

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Section 63(c)(2) of the Code provides the standard deduction for use in filing individual income tax returns. Near the end of each year, the IRS issues a revenue procedure containing inflation-adjusted standard deductions for the following tax year. Below are the inflation-adjusted standard deduction amounts by year dating back to 1992.

Married Individuals Filing Joint Returns and Surviving Spouses ( Section 1(j)(2)(A) )

Tax Year

Standard Deduction

2025

$30,000

2024

$29,200

2023

$27,700

2022

$25,900

2021

$25,100

2020

$24,800

2019

$24,400

2018

$24,000

2017

$12,700

2016

$12,600

2015

$12,600

2014

$12,400

2013

$12,200

2012

$11,900

2011

$11,600

2010

$11,400

2009

$11,400

2008

$10,900

2007

$10,700

2006

$10,300

2005

$10,000

2004

$9,700

*2003

$9,500

2002

$7,850

2001

$7,600

2000

$7,350

1999

$7,200

1998

$7,100

1997

$6,900

1996

$6,700

1995

$6,550

1994

$6,350

1993

$6,200

1992

$6,000

Heads of Households ( Section 1(j)(2)(B) )

Tax Year

Standard Deduction

2024

$21,900

2023

$20,800

2022

$19,400

2021

$18,800

2020

$18,650

2019

$18,350

2018

$18,000

2017

$9,350

2016

$9,300

2015

$9,250

2014

$9,100

2013

$8,950

2012

$8,700

2011

$8,500

2010

$8,400

2009

$8,350

2008

$8,000

2007

$7,850

2006

$7,550

2005

$7,300

2004

$7,150

2003

$7,000

2002

$6,900

2001

$6,650

2000

$6,450

1999

$6,350

1998

$6,250

1997

$6,050

1996

$5,900

1995

$5,750

1994

$5,600

1993

$5,450

1992

$5,250

Unmarried Individuals (other than Surviving Spouses and Heads of Households) ( Section 1(j)(2)(C) )

Tax Year

Standard Deduction

2024

$14,600

2023

$13,850

2022

$12,950

2021

$12,550

2020

$12,400

2019

$12,200

2018

$12,000

2017

$6,350

2016

$6,300

2015

$6,300

2014

$6,200

2013

$6,100

2012

$5,950

2011

$5,800

2010

$5,700

2009

$5,700

2008

$5,450

2007

$5,350

2006

$5,150

2005

$5,000

2004

$4,850

2003

$4,750

2002

$4,700

2001

$4,550

2000

$4,400

1999

$4,300

1998

$4,250

1997

$4,150

1996

$4,000

1995

$3,900

1994

$3,800

1993

$3,700

1992

$3,600

Married Individuals Filing Separate Returns ( Section 1(j)(2)(D) )

Tax Year

Standard Deduction

2024

$14,600

2023

$13,850

2022

$12,950

2021

$12,950

2022

$12,550

2020

$12,400

2019

$12,200

2018

$12,000

2017

$6,350

2016

$6,300

2015

$6,300

2014

$6,200

2013

$6,100

2012

$5,950

2011

$5,800

2010

$5,700

2009

$5,700

2008

$5,450

2007

$5,350

2006

$5,150

2005

$5,000

2004

$4,850

2003

$3,975

2002

$3,925

2001

$3,800

2000

$3,675

1999

$3,600

1998

$3,550

1997

$3,450

1996

$3,350

1995

$3,275

1994

$3,175

1993

$3,100

1992

$3,000

[* Section 103(a) of the Jobs and Growth Tax Relief Reconciliation Act of 2003 (P.L. 108-27) amended IRC section 63(c)(7) , changing the standard deduction for married individuals filing joint returns and surviving spouses to twice the standard deduction of single filers for tax years 2003 and 2004. The change was made subsequent to the issuance of Rev. Proc. 2002-70 , which listed the standard deduction as $7,950 for 2003. After the change, the standard deduction is $9,500 for 2003.]

Sources: Rev. Proc. 2024-40; Rev. Proc. 2023-34; Rev. Proc. 2022-38; Rev. Proc. 2021-45; Rev. Proc. 2020-45; Rev. Proc. 2019-44; Rev. Proc. 2018-57; Rev. Proc. 2018-18; Rev. Proc. 2016-55; Rev. Proc. 2015-53; Rev. Proc. 2014-61; Rev. Proc. 2013-35; Rev. Proc. 2013-15; Rev. Proc. 2011-52; Rev. Proc. 2011-12; Rev. Proc. 2009-50; Rev. Proc. 2009-21; Rev. Proc. 2008-66; Rev. Proc. 2007-66; Rev. Proc. 2006-53; Rev. Proc. 2005-70; Rev. Proc. 2004-71; Rev. Proc. 2003-85; Rev. Proc. 2002-70; Rev. Proc. 2001-59; Rev. Proc. 2001-13; Rev. Proc. 99-42; Rev. Proc. 98-61; Rev. Proc. 97-57; Rev. Proc. 96-59; Rev. Proc. 95-53; Rev. Proc. 94-72; Rev. Proc. 93-49; Rev. Proc. 92-102; and Rev. Proc. 91-65

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