The standard deduction is a fixed dollar amount that reduces taxable income for filers who do not itemize deductions. The table and chart below show the standard deduction for each filing status from 1970 to 2026. The Tax Cuts and Jobs Act of 2017 roughly doubled the standard deduction beginning in tax year 2018. The 2025 and 2026 amounts reflect adjustments from the One Big Beautiful Bill.
The standard deduction was first adopted in 1944. From 1944-1969 it equaled 10% of adjusted gross income, up to a maximum of $1,000. Beginning in 1985, the blind and those aged 65 or over received larger standard deductions.
Sources: Tax Policy Center (1970-2024) and IRS Rev. Proc. 2025-32 (2025-2026).
| Year | Single | Head of HH | Married |
|---|---|---|---|
| 2026 | $16,100 | $24,150 | $32,200 |
| 2025 | $15,750 | $23,625 | $31,500 |
| 2024 | $14,600 | $21,900 | $29,200 |
| 2023 | $13,850 | $20,800 | $27,700 |
| 2022 | $12,950 | $19,400 | $25,900 |
| 2021 | $12,550 | $18,800 | $25,100 |
| 2020 | $12,400 | $18,650 | $24,800 |
| 2019 | $12,200 | $18,350 | $24,400 |
| 2018 | $12,000 | $18,000 | $24,000 |
| 2017 | $6,350 | $9,350 | $12,700 |
| 2016 | $6,300 | $9,300 | $12,600 |
| 2015 | $6,300 | $9,250 | $12,600 |
| 2014 | $6,200 | $9,100 | $12,400 |
| 2013 | $6,100 | $8,950 | $12,200 |
| 2012 | $5,950 | $8,700 | $11,900 |
| 2011 | $5,800 | $8,500 | $11,600 |
| 2010 | $5,700 | $8,400 | $11,400 |
| 2009 | $5,700 | $8,350 | $11,400 |
| 2008 | $5,450 | $8,000 | $10,900 |
| 2007 | $5,350 | $7,850 | $10,700 |
| 2006 | $5,150 | $7,550 | $10,300 |
| 2005 | $5,000 | $7,300 | $10,000 |
| 2004 | $4,850 | $7,150 | $9,700 |
| 2003 | $4,750 | $7,000 | $9,500 |
| 2002 | $4,700 | $6,900 | $7,850 |
| 2001 | $4,550 | $6,650 | $7,600 |
| 2000 | $4,400 | $6,450 | $7,350 |
| 1999 | $4,300 | $6,350 | $7,200 |
| 1998 | $4,250 | $6,250 | $7,100 |
| 1997 | $4,150 | $6,050 | $6,900 |
| 1996 | $4,000 | $5,900 | $6,700 |
| 1995 | $3,900 | $5,750 | $6,550 |
| 1994 | $3,800 | $5,600 | $6,350 |
| 1993 | $3,700 | $5,450 | $6,200 |
| 1992 | $3,600 | $5,250 | $6,000 |
| 1991 | $3,400 | $5,000 | $5,700 |
| 1990 | $3,250 | $4,750 | $5,450 |
| 1989 | $3,100 | $4,550 | $5,200 |
| 1988 | $3,000 | $4,400 | $5,000 |
| 1987 | $2,540 | $2,540 | $3,760 |
| 1986 | $2,480 | $2,480 | $3,670 |
| 1985 | $2,400 | $2,400 | $3,550 |
| 1984 | $2,300 | $2,300 | $3,400 |
| 1983 | $2,300 | $2,300 | $3,400 |
| 1982 | $2,300 | $2,300 | $3,400 |
| 1981 | $2,300 | $2,300 | $3,400 |
| 1980 | $2,300 | $2,300 | $3,400 |
| 1979 | $2,300 | $2,300 | $3,400 |
| 1978 | $2,200 | $2,200 | $3,200 |
| 1977 | $2,200 | $2,200 | $3,200 |
| 1976 | $1,700 | $1,700 | $2,100 |
| 1975 | $1,600 | $1,600 | $1,900 |
| 1974 | $1,300 | $1,300 | $1,300 |
| 1973 | $1,300 | $1,300 | $1,300 |
| 1972 | $1,300 | $1,300 | $1,300 |
| 1971 | $1,050 | $1,050 | $1,050 |
| 1970 | $1,100 | $1,100 | $1,100 |