What are the 2025 standard deduction amounts by filing status?
Executive summary
The base 2025 standard deductions—used on returns filed in early 2026—were raised versus 2024 and are widely reported as roughly $15,000 for single filers, $30,000 for married filing jointly, $15,000 for married filing separately, and $22,500 for heads of household; several outlets and the Congressional Research Service state $15,000 (single), $30,000 (MFJ), $15,000 (MFS), $22,500 (HOH) or show a $15,750/30,000 discrepancy tied to the July 2025 OBBB law depending on whether post‑inflation or post‑legislation figures are cited [1] [2] [3]. New, temporary senior and dependent rules also change effective deduction amounts: a senior bonus of up to $6,000 per qualifying 65+ individual (phased by MAGI) and the dependent standard‑deduction floor of the greater of $1,350 or earned income plus $450 are repeatedly reported [4] [5].
1. What the headline numbers are — and why sources disagree
Multiple reputable summaries list 2025 baseline standard deductions near these round numbers: single $15,000, married filing jointly $30,000, married filing separately $15,000, head of household $22,500; the Congressional Research Service gives $15,000 (single), $30,000 (married filing jointly), $15,000 (MFS) and $22,500 (HOH) as the statutory indexed amounts for 2025 [1]. Several tax guidance sites and preparer firms report slightly different figures—most notably $15,750 for single filers—because a July 2025 legislative package nicknamed the “One Big Beautiful Bill” (OBBB) raised the standard deduction amounts beyond the IRS’s earlier inflation adjustment; some sources present the IRS inflation‑adjusted numbers while others present the post‑OBBB amounts, producing the apparent disagreement [3] [2].
2. Senior (65+) additional deduction: large, temporary, means‑tested
A prominent and repeated change for 2025 is a senior bonus: qualifying taxpayers age 65+ may claim up to an additional $6,000 per qualified individual (and $12,000 for joint filers where both spouses qualify) in 2025–2028 under the OBBB; that bonus is phased down above MAGI thresholds and in some descriptions is reduced 6 cents per dollar above the specified limits [6] [4] [7]. Tax help outlets and national preparers describe this as stacking on top of the base standard deduction or itemized total, which can materially raise a retiree’s deduction compared with earlier years [6] [4].
3. Dependents: a separate rule that caps the benefit
Tax law for dependents remains different: for 2025 the standard deduction for someone who can be claimed as a dependent is limited to the greater of $1,350 or the dependent’s earned income plus $450, not to exceed the maximum for that filing status; multiple consumer tax sites and preparers reiterate this dependent floor rule [5] [8] [9]. That rule means many dependents still have far smaller deductions than independent filers despite the general increases [5].
4. How to read the two sets of numbers in reporting
Journalists and advisers are citing two legitimate anchors: IRS inflation‑adjusted figures issued earlier and post‑legislation figures after the OBBB. For example, Tax Foundation and CRS cite the IRS inflation updates; consumer tax sites and preparers often fold in the OBBB increases and senior bonus, producing figures like $15,750 for single filers in some outlets [10] [1] [3]. When you see slightly different 2025 numbers, check whether the writer applied only the IRS inflation adjustment or included the July 2025 law changes [3] [1].
5. What this means for taxpayers and withholding
Higher standard deductions reduce taxable income for many filers; the sizes reported imply modestly larger automatic deductions for non‑itemizers in 2025. The IRS and payroll guidance note your anticipated filing status affects withholding calculations and that changes in deductions or filing expectations can warrant a new Form W‑4 to adjust withholding for 2025 [11]. Preparers warn retirees and high‑MAGI seniors to check phaseout rules on the $6,000 bonus because it is income‑sensitive [4].
6. Limits of coverage and what’s not in these sources
Available sources present consistent descriptions of the dependent floor and the new senior bonus but do not provide one single definitive IRS chart in this set showing the final, post‑OBBB table of base amounts versus legislated amounts; some outlets (CRS, Tax Foundation) emphasize IRS inflation numbers while preparers emphasize OBBB increases—readers should consult the IRS or an official revenue procedure for the authoritative table [1] [10] [3]. If you need the official, line‑by‑line IRS table for 2025 standard deductions and the exact OBBB modifications, available sources do not mention the IRS Revenue Procedure text in full here.
Bottom line: credible sources agree the standard deduction rose for 2025 and that two new mechanics (a senior bonus and dependent floor) change how much particular taxpayers actually get; discrepancies in published dollar amounts reflect whether an article applied only the IRS’s inflation update or also folded in the July 2025 OBBB legislative increases [1] [3] [4].