What are the standard above-the-line deductions available for 2025 for single and joint filers?
Executive summary
For tax year 2025 (returns filed in 2026), available reporting shows two competing sets of published standard-deduction amounts because of legislative changes and subsequent IRS inflation adjustments: many outlets and the IRS’s Revenue Procedure summary indicate a 2025 standard deduction of $15,750 for single filers and $31,500 for married filing jointly [1] [2] [3], while some official IRS guidance and long-standing Congressional summaries list $15,000 single / $30,000 joint [4] [5]. The difference reflects the One Big Beautiful Bill (OBBB) increases layered on top of routine indexing; sources agree additional age-based boosts and other one-year bonuses apply for older taxpayers [6] [7] [8].
1. What “above‑the‑line” means and which deduction you asked about
Above‑the‑line deductions normally refer to adjustments to income that reduce AGI (for example, retirement‑plan contributions, self‑employment tax deduction, etc.), but your question asked specifically about the standard deduction—which is not an above‑the‑line deduction but a post‑AGI standard deduction available instead of itemizing; the sources focus on the standard deduction amounts for 2025 rather than listing traditional above‑the‑line items (available sources do not mention a broader above‑the‑line list in this query) (not found in current reporting).
2. The two main 2025 standard‑deduction figures in circulation
Several major news and tax‑help outlets — and analyses of the OBBB changes — report the 2025 standard deduction as $15,750 for single filers (and married filing separately) and $31,500 for married filing jointly [1] [2] [3]. By contrast, other authoritative releases and the Congressional research archive record the amounts at $15,000 (single) and $30,000 (married filing jointly) — figures that would have been the inflation‑adjusted increases absent the OBBB bonus [4] [5]. The Tax Foundation and other analysts explain the OBBB layered a boost on top of normal CPI indexation, which helps account for the higher figures reported by some outlets [9] [10].
3. Who gets extra amounts (age/blindness and the OBBB “senior” bonus)
All sources agree taxpayers age 65 or older (and those blind) receive additional standard‑deduction amounts in 2025, but the size and nature of extra credits vary in reporting. For 2025 the additional standard deduction is commonly reported as $2,000 for single filers and $1,600 per spouse for married filers, producing total allowable standard+extra totals like $21,750 for a single 65+ individual under some calculations and $43,500 for married couples where both are 65+ assuming the OBBB bonus applies and income limits are met [11] [7] [8]. Several outlets note the OBBB also created a temporary separate senior deduction of up to $6,000 per qualifying taxpayer that phases out at higher incomes, further increasing totals for eligible older filers [6] [10].
4. Why sources disagree and how to reconcile them
The disagreement stems from two facts present in the record: (A) routine IRS inflation adjustments published for 2025 produced an initial set of standard deduction amounts, and (B) the One Big Beautiful Bill enacted July 2025 added flat increases and a senior bonus that changed the final numbers for tax year 2025. Outlets that cite the finalized OBBB amounts report $15,750 / $31,500; older or procedural IRS publications and some compilations that summarize the baseline indexing show $15,000 / $30,000 [1] [4] [3] [5]. For an authoritative final answer, follow the IRS Revenue Procedure and the IRS newsroom release reflecting the OBBB changes when preparing returns [12] [1].
5. Practical takeaway for single vs. joint filers in 2025
- Single filers: commonly reported standard deduction = $15,750 for 2025 after the OBBB increase; alternate official entries list $15,000 where the OBBB boost is not applied [1] [4].
- Married filing jointly: commonly reported = $31,500 (OBBB); alternate baseline = $30,000 (without OBBB) [1] [4].
Taxpayers 65+ may claim additional standard‑deduction amounts (typically $2,000 single, $1,600 per spouse for joint filers) and may also qualify for a separate OBBB senior deduction up to $6,000 per qualifying taxpayer that phases out by income — consult IRS guidance for income‑phaseout thresholds [7] [6] [8].
6. Where to confirm and next steps
For filing with certainty, check the IRS Revenue Procedure and IRS newsroom releases that incorporate the One Big Beautiful Bill adjustments and the final inflation adjustments before you file; several tax help sites (NerdWallet, Jackson Hewitt, Kiplinger) summarize those final figures as $15,750 single / $31,500 joint for 2025 [1] [2] [3]. If you need a specific computation — e.g., whether the senior bonus or the phaseouts apply to you — consult the IRS publications and your tax preparer and reference the cited IRS documents [12] [4].