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 2018 are:

  • Married Filing Jointly or Qualifying Widow(er) – $24,000 (increase of $11,300)
  • Head of Household – $18,000 (increase of $8,650)
  • Single or Married Filing Separately – $12,000 (increase of $5,650)

Taxpayers who are 65 and Older or are Blind

For 2018, the additional standard deduction for taxpayers who are 65 and older or blind is:

  • Single or Head of Household – $1,600 (increase of $50)
  • Married taxpayers or Qualifying Widow(er) – $1,300 (increase of $50)
Form 1040, Tax and Credits section shows standard deduction amounts.