What is the 2025 standard deduction amount for single, married filing jointly, and head of household?

1. What the headline numbers are — plain and verifiable

Authoritative summaries and a Congressional Research Service table list the 2025 standard deduction at $15,000 for single filers (and married filing separately), $30,000 for married filing jointly and surviving spouses, and $22,500 for head of household ^[1]. Those numbers are the baseline amounts taxpayers compare against itemized deductions when preparing 2025 returns ^{[1] [4]}.

2. Why the amounts changed for 2025 — inflation plus major legislation

The 2025 increases reflect routine annual inflation indexing plus substantive changes from the One, Big, Beautiful Bill Act (OBBBA), signed in 2025, which retooled many deductions and credits starting in tax year 2025 ^{[5] [3]}. The IRS and Treasury issued guidance and withholding updates to account for higher standard deductions and other OBBBA provisions that affect take‑home pay calculations ^[2].

3. Senior taxpayers: a significant temporary overlay to the standard deduction

OBBBA created a temporary additional deduction for seniors effective 2025–2028. The IRS and tax preparer firms report that individuals age 65+ can claim a bonus senior deduction (commonly described as $6,000 for single filers and $12,000 for joint filers in many guidance summaries), which is taken in addition to the base standard deduction or to itemized deductions where applicable ^{[3] [6] [7]}. The IRS warns the Tax Withholding Estimator was updated to reflect increased standard deduction and child tax credit amounts but not necessarily all OBBBA provisions, so taxpayers may need to use the 2025 withholding worksheet or consult a pro ^[2].

4. How different outlets present the same facts — agreement and emphasis

Government or quasi‑government sources (IRS, CRS) and major tax sites uniformly report the $15,000/$30,000/$22,500 baseline amounts for 2025 ^{[1] [4]}. Consumer tax firms (H&R Block, Fidelity, Jackson Hewitt) and financial institutions reiterate those base numbers while emphasizing how the senior deduction and phaseouts interact with income thresholds — for example, H&R Block notes phaseouts for the senior bonus starting at certain MAGI levels ^{[7] [8] [9]}.

5. What to watch for when you file or update withholding

IRS guidance tells employees to update their 2025 Form W‑4 if they need to account for OBBBA deductions beyond the increased standard deduction; the IRS Tax Withholding Estimator was updated to reflect the higher standard deduction and child tax credit but not all new law items, so manual worksheets or tax advice may be necessary ^[2]. The IRS also released revenue procedures and related guidance that underpin those indexed amounts for 2025 and subsequent years ^{[10] [11]}.

6. Points of contention and reporting gaps to note

Reporting is consistent on the baseline 2025 standard deduction amounts ^[1]. Sources differ in emphasis and detail about supplemental OBBBA deductions: some press pieces and tax firms quantify the senior bonus and phaseout thresholds, while the IRS materials provide the legal framework and transitional guidance but do not always present every arithmetic example in one place ^{[3] [2] [7]}. Available sources do not mention detailed state‑by‑state interactions or every MAGI threshold formula in full; taxpayers should consult IRS instructions or a professional for precise phaseout calculations (not found in current reporting).

7. Bottom line for taxpayers

For 2025 file preparation, use the baseline standard deduction amounts — $15,000 (single/married filing separately), $30,000 (married filing jointly), $22,500 (head of household) — and then determine whether temporary OBBBA add‑ons (notably for seniors) or itemizing will produce a larger tax benefit ^{[1] [3]}. If you adjust withholding mid‑year or have income near phaseout thresholds, follow IRS withholding guidance and consider professional help because the Tax Withholding Estimator doesn’t yet capture all 2025 law changes ^[2].