Standard Deduction: 2025–2027
The standard deduction is the flat amount subtracted from gross income before tax brackets apply. The Working Families Tax Cuts law raised the 2025 amounts mid-year, and the IRS then adjusts each figure annually for inflation.
Sources: IRS Rev. Proc. 2025-32 — 2026 inflation adjustments · IRS Rev. Proc. 2026-35 — 2027 inflation adjustments
| Filing status | 2027 | 2026 | 2025 |
|---|---|---|---|
| Single | $16,600 | $16,100 | $15,750 |
| Married Filing Jointly | $33,200 | $32,200 | $31,500 |
| Married Filing Separately | $16,600 | $16,100 | $15,750 |
| Head of Household | $24,925 | $24,150 | $23,625 |
Extra amounts for age 65+ or blindness
| Year | Unmarried | Per married spouse |
|---|---|---|
| 2027 | $2,100 | $1,700 |
| 2026 | $2,050 | $1,650 |
| 2025 | $2,000 | $1,600 |
These add to the standard deduction for each qualifying condition. Separately, the new $6,000 senior deduction for 2025–2028 applies on top and is claimed on Schedule 1-A.