Standard Deduction
| TAX TIP. If you are filing Form 1040-SR, you can find a Standard Deduction Chart on the last page of that form. Do not file the Standard Deduction Chart with your return./i> | |||||
Single and Married Filing Jointly | |||||
| If you or your spouse (if you are married and filing a joint return) can be claimed as a dependent on someone else’s return, check the appropriate box in the Standard Deduction section. | |||||
| • | If you are married and file a joint return, you can be claimed as a dependent on someone else's return if you file the joint return only to claim a refund of withheld income tax or estimated tax paid. | ||||
| • | If you were a dual-status alien, check the “Spouse itemizes on a separate return or you were a dual-status alien” box. If you were a dual-status alien and you file a joint return with your spouse who was a U.S. citizen or resident alien at the end of 2024 and you and your spouse agree to be taxed on your combined worldwide income, do not check the box. See Nonresident aliens and dual-status aliens, earlier, for more information on making the election for you and your spouse to be taxed on your combined worldwide income. | ||||
Age/Blindness | |||||
| If you or your spouse (if you are married and filing a joint return) were born before January 2, 1960, or were blind at the end of 2024, check the appropriate boxes on the line labeled “Age/Blindness.” | |||||
| Do not check any boxes for your spouse if your filing status is head of household. | |||||
Death of Spouse in 2024 | |||||
| If your spouse was born before January 2, 1960, but died in 2024 before reaching age 65, do not check the box that says “Spouse was born before January 2, 1960.” | |||||
| A person is considered to reach age 65 on the day before the person’s 65th birthday. | |||||
| EXAMPLE. Your spouse was born on February 14, 1959, and died on February 13, 2024. Your spouse is considered age 65 at the time of death. Check the appropriate box for your spouse. However, if your spouse died on February 12, 2024, your spouse is not considered age 65. Don’t check the box. | |||||
Death of Taxpayer in 2024 | |||||
| If you are preparing a return for someone who died in 2024, see Publication 501 Dependents, Standard Deduction, and Filing Information before completing the standard deduction information. | |||||
Created 6/8/2025 by administrator.
Last reviewed or updated 12:48 PM 7/2/2025 by administrator.