Chapter 10 of IRS Publication 17 covers the standard deduction, the flat amount most people subtract from adjusted gross income instead of itemizing. Almost every filer either takes it or tests it against itemizing, and the rules on age, blindness and dependents decide the exact figure. It touches Form 1040 lines 12a to 12e, Schedule A, Schedule 1-A (the senior deduction) and Form 1040-X. In the 2025 edition it fills printed pages 92 to 95; the 2023 and 2024 editions carry it on pages 93 to 96. It follows chapter 9 on IRAs and leads into chapter 11 on taxes you may deduct. For the choice itself see standard vs. itemized deductions. These are unofficial study notes in our own words; the IRS publication controls.
Key terms
| Term | Meaning |
|---|---|
| Additional amount | Extra standard deduction for each box checked: 65 or older, or blind |
| QSS | Qualifying surviving spouse; uses the joint amount |
| Can be claimed as a dependent | Another taxpayer is entitled to claim you on their return |
| Earned income (here) | Pay for work you perform, plus any taxable scholarship or fellowship |
| Dual-status alien | Resident alien for part of the year and nonresident alien for the rest |
How to find your amount
- Is it zero? Zero if you are MFS and your spouse itemizes, if you file a short year because you changed accounting periods, or if you are a nonresident or dual-status alien. A nonresident alien married to a U.S. citizen or resident alien at year-end may choose to be treated as a U.S. resident and then take it.
- Can anyone claim you (or your spouse, on a joint return) as a dependent? If yes, use the dependent worksheet (Table 10-3).
- Otherwise count boxes. No boxes: Table 10-1, the basic amount. One or more: Table 10-2, which is the basic amount plus the add-on times the boxes.
Age, blindness and who counts
- Age. You must be 65 on the last day of the year, and the rule treats you as 65 the day before your birthday. For 2023 that means born before January 2, 1959; 2024, 1960; 2025, 1961; 2026 (planning), 1962.
- Blindness. Totally blind, or an eye doctor (ophthalmologist or optometrist) certifies that, with glasses or contacts, you see no better than 20/200 in the better eye, or that your visual field spans 20 degrees or less. Keep the statement. If the only way to correct your sight beyond those limits is contact lenses you can wear just briefly (pain, infection or ulcers), you can still qualify.
- Spouse. Count the spouse's boxes on a joint return, or on a separate return if the spouse had no gross income and cannot be claimed as a dependent.
- Death. The final return of someone who died in the year gets the standard deduction the person would have had if they had lived, but the age add-on applies only if the taxpayer (or the spouse, for the survivor's return) was actually 65 at death.
- Which add-on. Single and HOH use the larger amount; MFJ, MFS and QSS use the smaller.
- Disaster losses. A net qualified disaster loss can raise the standard deduction; see the Form 1040 and Schedule A instructions.
The dependent worksheet (Table 10-3)
- Enter earned income. A business loss reduces it. Interest and dividends do not count.
- Add $450 (2024, 2025 and 2026 planning; $400 for 2023).
- Compare that sum with the fixed minimum ($1,350 for 2025) and take the larger.
- Cap it at the regular amount for your status ($15,750 single or MFS, $31,500 MFJ, $23,625 HOH in 2025). The smaller figure is your base.
- If you are 65 or older or blind, add the add-on per box. If not, stop.
Who cannot use it: anyone whom no one else can claim (they use Tables 10-1 and 10-2) and anyone whose standard deduction is zero (they use no table). A married dependent filing separately is capped at the MFS amount.
Itemize or not?
Take the larger of the standard deduction and your Schedule A total (Schedule A line 17, carried to Form 1040 line 12e for 2025). You may itemize even when it is smaller, for example to help a state return, by ticking the Schedule A line 18 box. If you later learn the other way is better, amend on Form 1040-X. Separate filers must change together, and if one spouse itemizes the other must too.
By tax year: 2023, 2024, 2025 and 2026
Basic amounts
| Filing status | 2023 | 2024 | 2025 | 2026 planning |
|---|---|---|---|---|
| Single or MFS | $13,850 | $14,600 | $15,750 | $16,100 |
| MFJ or QSS | $27,700 | $29,200 | $31,500 | $32,200 |
| Head of household | $20,800 | $21,900 | $23,625 | $24,150 |
Add-ons and dependent limit
| Item | 2023 | 2024 | 2025 | 2026 planning |
|---|---|---|---|---|
| Add-on per box: MFJ, MFS, QSS | $1,500 | $1,550 | $1,600 | $1,650 |
| Add-on per box: single, HOH | $1,850 | $1,950 | $2,000 | $2,050 |
| Dependent minimum | $1,250 | $1,300 | $1,350 | $1,350 |
| Dependent: earned income plus | $400 | $450 | $450 | $450 |
| Born before January 2 of | 1959 | 1960 | 1961 | 1962 |
Total with one box checked (Table 10-2)
| Status | 2023 | 2024 | 2025 | 2026 planning (derived) |
|---|---|---|---|---|
| Single | $15,700 | $16,550 | $17,750 | $18,150 |
| MFJ or QSS | $29,200 | $30,750 | $33,100 | $33,850 |
| Head of household | $22,650 | $23,850 | $25,625 | $26,200 |
| MFS | $15,350 | $16,150 | $17,350 | $17,750 |
2026 column: planning figures from Rev. Proc. 2025-32 and the 2025 law; Pub 17 (2026) is not yet published. The 2026 one-box totals are our own addition of the basic amount and add-on.
Rule changes by year
- 2023 to 2025: inflation moves the dollar amounts and the birth-date cutoff; the rules are otherwise the same.
- 2025: the 2025 law replaced the Rev. Proc. 2024-40 basic amounts ($15,000, $30,000, $22,500) with the higher ones above. The add-ons and dependent figures stayed. On the 2025 form the lines are numbered 12a to 12e and Pub 17 sends the result to line 12e (line 12 in 2023 and 2024). The senior deduction ($6,000 per person, 2025 to 2028) is new.
- 2026: Rev. Proc. 2025-32 section 4.14 sets the amounts. The draft Form 1040 keeps lines 12a to 12e with the January 2, 1962 date and adds line 12f, a charitable deduction for people who do not itemize. The draft Schedule 1-A phases the senior deduction down by 6% of modified AGI above $75,000 ($150,000 joint).
Worked examples
Example 1 (tax year 2025). Carlos, 69, and Priya file jointly. Priya was born March 3, 1961 and is blind. She is not yet 65 for 2025, because the cutoff is before January 2, 1961. Boxes: Carlos age (1) plus Priya blind (1) = 2. Standard deduction = $31,500 + 2 x $1,600 = $34,700. Itemized deductions of $33,000 are lower, so they take the standard deduction.
Example 2 (tax year 2024). Ananya, 17, single, is claimed by her parents. She has $5,200 of wages and $900 of interest. Earned income $5,200 + $450 = $5,650, which beats the $1,300 minimum and is under the $14,600 cap, so her deduction is $5,650. The interest changes nothing. If she were also blind, add $1,950 for $7,600.
Example 3 (tax year 2023). Jon, single, was born January 1, 1959. He is treated as 65 on December 31, 2023, so he gets one box: $13,850 + $1,850 = $15,700. Had he been born January 2, 1959, he would get only $13,850.
Common mistakes and exam traps
- Using Table 10-1 when the filer is 65 or older, blind or claimable by someone else.
- Giving the larger single add-on to MFJ, MFS or QSS filers.
- Granting an add-on for a dependent child or an elderly parent.
- Letting a dependent's investment income raise the worksheet result, or forgetting the cap.
- Giving MFS filers a standard deduction when the spouse itemizes.
- Missing the day-before-birthday rule for January 1 births.
- Treating the senior deduction as part of the standard deduction.
- Counting a spouse who died before reaching 65 for the age box.
Forms and lines map
| Form and line (2025 form) | What goes there |
|---|---|
| Form 1040 line 12a | Someone can claim you, or your spouse, as a dependent |
| Form 1040 line 12b, 12c | Spouse itemizes on a separate return; you were a dual-status alien |
| Form 1040 line 12d | Born before January 2, 1961 or blind boxes, you and spouse |
| Form 1040 line 12e | Standard deduction, or itemized total from Schedule A line 17 |
| Schedule A line 18 | Box to itemize although the total is lower |
| Schedule 1-A, Part V (line 37) | Senior deduction, up to $6,000 per person; the Part VI total (line 38) goes to Form 1040 line 13b |
The 2026 draft keeps lines 12a to 12e, uses January 2, 1962 and sends the Schedule 1-A total (line 44 of the draft) to line 13a; its Schedule A moves the itemize-anyway box to line 19. In 2023 and 2024 the result was on line 12.
Check yourself
What is the 2025 standard deduction for a head of household aged 66 who is not blind?
Answer: $25,625, which is $23,625 + $2,000.
In 2024 a married couple filing jointly are both over 65 and not blind. What is their deduction?
Answer: $32,300, which is $29,200 + 2 x $1,550.
In 2025 you file MFS and your spouse itemizes. What is your standard deduction?
Answer: Zero. You must itemize too.
In 2025 a dependent has $9,000 of wages and $2,000 of interest, single, not blind. What is the deduction?
Answer: $9,450: $9,000 + $450, above the $1,350 minimum and under the $15,750 cap. The interest is ignored.
Single, born January 2, 1959. Does the 2023 age add-on apply?
Answer: No. He is treated as 65 on January 1, 2024, so he is not 65 at the end of 2023; born January 1, 1959 would count.
Which vision test applies to someone not totally blind?
Answer: A statement from an ophthalmologist or optometrist: 20/200 or worse in the better eye with correction, or a field of vision of 20 degrees or less.
In 2025 a woman born February 14, 1960 died on February 12, 2025. Does her final return get the age add-on?
Answer: No. She had not turned 65 at death (the rule treats her as 65 on February 13).
In 2026 a single filer born November 3, 1961 is not blind. Planning deduction?
Answer: $18,150 ($16,100 + $2,050): born before January 2, 1962, so one box (derived figure).
Can a nonresident alien married to a U.S. citizen take the standard deduction?
Answer: Yes, if they choose to be treated as a U.S. resident for the year.
Frequently asked questions
Can I take the standard deduction and still claim the senior deduction?
Yes. The senior deduction is separate and is available with or without itemizing. Each person claimed needs a valid Social Security number, married people must file jointly, and the amount shrinks once modified AGI passes $75,000 ($150,000 joint). See the $6,000 senior deduction.
Does my child's savings interest raise their standard deduction?
No. Only earned income does. Unearned income such as interest leaves the worksheet result unchanged.
What if my itemized total is only a little below the standard deduction?
Usually take the standard deduction. You can still itemize on purpose, for example for a state return, by ticking the Schedule A line 18 box.
Can I switch methods after filing?
Yes, on Form 1040-X. If you file separately, you and your spouse must both change. See amended returns.
A CPA can review your return to confirm the standard deduction, add-ons and dependent limits are applied correctly.
Official sources
- IRS Publication 17 (2025), chapter 10
- IRS Publication 17 (2024), chapter 10
- IRS Publication 17 (2023), chapter 10
- IRS Rev. Proc. 2025-32 (2026 amounts, section 4.14; 2025 amounts as amended, section 3.01)
- IRS Rev. Proc. 2024-40 (2025 add-on and dependent amounts, section 2.15)
- IRS Form 1040 (2026 draft)
- IRS Schedule 1-A (2026 draft)
This page is a plain-language summary. The official source controls if there is any difference.
General information only, not tax, legal or accounting advice for your situation. Rules, limits and deadlines change; confirm the current rules with the official source or a qualified professional before you act. Reading this page does not create a professional relationship with CPA Tax Payroll and Accounting Corp.