Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Standard Deduction

Determining the Allowable Portion

Standard Deduction

The standard deduction reduces a taxpayer's taxable income. The standard deduction amount depends on:

  • The taxpayer's filing status
  • Whether the taxpayer (or spouse) is 65 or older or blind
  • Whether the taxpayer can be claimed as a dependent on another taxpayer's return
Standard Deduction Table.