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
- Code Sections
- Subject Areas/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2017-92848