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

Important Changes 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 2021 are:

  • Married Filing Jointly or Qualifying Widow(er) – $25,100 (increase of $300)
  • Head of Household – $18,800 (increase of $150)
  • Single or Married Filing Separately – $12,550 (increase of $150)

Taxpayers who are 65 and Older or are Blind

For 2021, the additional standard deduction amounts for taxpayers who are 65 and older or blind are:

  • Single or Head of Household – $1,700 (increase of $50)
  • Married taxpayers or Qualifying Widow(er) – $1,350 (increase of $50)

Allowance of partial above-the-line deduction for charitable contributions – The deduction for charitable contributions by taxpayers who do not itemize was modified by the Taxpayer Certainty and Disaster Relief Act of 2020. For tax year 2021, married couples filing a joint return may deduct up to $600 (all others are limited to $300) in cash contributions. This amount is in addition to their standard deduction.

Form 1040, income section shows standard deduction amounts.