What are the 2025 federal income tax standard deduction amounts by filing status?
Executive summary
For tax year 2025 the standard deduction was raised above the amounts originally scheduled: the most-cited, consistent figures in current reporting are $15,750 for single filers and married filing separately, $31,500 for married filing jointly, and $23,625 for head of household (multiple sources including IRS and tax analysts report these amounts) [1] [2] [3]. Some older IRS guidance and publications that predate or do not incorporate the One, Big, Beautiful Bill showed lower inflation-adjusted numbers ($15,000/$30,000/$22,500) — reporting attributes the change to the OBBB legislation enacted in 2025 [4] [3].
1. What the official numbers are — the headline facts
The post‑OBBB consensus in IRS material and major tax commentators lists the 2025 standard deduction as: Single or Married Filing Separately $15,750; Married Filing Jointly $31,500; Head of Household $23,625 (these figures appear in IRS newsroom items describing the changes and in explanatory write‑ups by tax organizations) [1] [2] [3].
2. Why these numbers differ from earlier IRS postings
The IRS issued inflation adjustments that would have produced $15,000 for single filers, $30,000 for joint filers and $22,500 for heads of household; those earlier figures are visible in IRS Publication 505 and ledgers before the OBBB changes, but the One, Big, Beautiful Bill signed in July 2025 raised the standard deduction above those prior schedules, which explains the two sets of figures in circulation [4] [2] [3].
3. What the One, Big, Beautiful Bill changed — and who it helps
Congress’s OBBB law (Public Law 119‑21) specifically increased 2025 standard deduction amounts and added targeted senior benefits: a temporary, additional senior deduction of $6,000 per eligible individual for 2025–2028 and other provisions that interact with the standard deduction. The IRS lists these OBBB provisions as the reason for the new totals [2] [5].
4. Competing published numbers and where to find authoritative confirmation
Some authoritative IRS resources and major publications published earlier inflation‑adjusted amounts ($15,000 single, $30,000 joint, $22,500 HOH) reflecting pre‑OBBB inflation indexing; later IRS newsroom posts and the OBBB provisions updated those numbers to $15,750/$31,500/$23,625 [4] [1] [2]. For taxpayers who want the definitive stance, IRS newsroom pages and the IRS’s OBBB guidance are the primary sources cited in recent coverage [1] [2] [5].
5. Extra complications for older taxpayers and dependents
Beyond the base standard deduction, OBBB layered additional rules. Seniors (65+) may claim an extra $6,000 “bonus” deduction for 2025–2028, subject to MAGI phaseouts ($75,000 single / $150,000 joint), and the longstanding higher‑age standard‑deduction add‑ons still apply; dependents’ standard deduction rules (greater of $1,350 or earned income + $450, capped at the normal standard deduction) also remain in reporting [5] [6] [7].
6. Why accuracy matters — practical effects on taxpayers
Raising the standard deduction shifts more income into the “zero bracket” and reduces the number of taxpayers who need to itemize; tax‑preparer groups and financial outlets emphasize the direct, year‑to‑year impact on taxable income and withholding planning [3] [8]. Analysts also note the OBBB’s interaction with other changes — e.g., SALT cap adjustments and additional credits — so the deduction increase doesn’t operate in isolation [1] [9].
7. Sources disagree on framing and some numeric detail — transparency note
Reporting differences reflect timing and whether a source incorporated the OBBB legislative changes. IRS pages that specifically explain OBBB provisions and subsequent newsroom posts show the higher amounts ($15,750/$31,500/$23,625), while some IRS publications and early inflation adjustments captured the pre‑OBBB totals ($15,000/$30,000/$22,500) [4] [2] [1]. Readers should treat the OBBB‑adjusted IRS newsroom items and the IRS “One, Big, Beautiful Bill provisions” page as the controlling, post‑enactment authorities [2] [5].
Limitations and next steps: I used only the supplied sources above; if you want, I can pull the precise IRS revenue procedure or the published Federal Register/Revenue Procedure citations that list every indexed amount for 2025, or assemble quick examples (paycheck or tax‑return scenarios) showing how the different deduction amounts change taxable income. Available sources do not mention any other alternative 2025 standard‑deduction figures beyond those cited here.