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

Standard Deduction and Tax Computation

Deductions

The Standard Deduction

A standard deduction for most taxpayers is a predefined dollar amount that is based on the taxpayers' filing status.

An increased standard deduction is available to taxpayers who are 65 or older and/or blind or partially blind.

The standard deduction amounts can be found in the deduction charts and tables in the Volunteer Resource Guide, Deductions, to determine the amount of the deduction.

The standard deduction is generally lower for taxpayers who can be claimed as a dependent on another taxpayer's return. The standard deduction is higher for people who are 65 or over, blind, or partially blind.

Example

James, 44, and Sara, 39, are filing a joint return. Neither is blind, and neither can be claimed as a dependent. They decided not to itemize their deductions. They will use the married filing jointly standard deduction amount. Their standard deduction is computed using the Standard Deduction Chart for Most People in the Volunteer Resource Guide.

Form 1040 showing standard deductions margin.
Deduction charts and tables in Publication 4012

Deduction charts and tables in Publication 4012