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

What's New This Year

Standard and Itemized Deductions

Standard Deduction

The standard deduction for taxpayers who do not itemize deductions on Form 1040, Schedule A, has increased. The standard deduction amounts for 2016 are:

  • Married Filing Jointly or Qualifying Widow(er) - $12,600 (no change)
  • Head of Household - $9,300 (increase of $50)
  • Single or Married Filing Separately - $6,300 (no change)

Taxpayers who are 65 and Older or are Blind

For 2016, the additional standard deduction for taxpayers who are 65 and older or blind is:

  • Single or Head of Household - $1,550 (no change)
  • Married taxpayers or Qualifying Widow(er) - $1,250 (no change)
Form 1040, Tax and Credits section shows standard deduction amounts.