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 2023 are:

  • $27,700 – Married Filing Jointly or Qualifying Surviving Spouse (increase of $1,800)
  • $20,800 – Head of Household (increase of $1,400)
  • $13,850 – Single or Married Filing Separately (increase of $900)

Taxpayers who are 65 and Older or are Blind

For 2023, the additional standard deduction amounts for taxpayers who are 65 and older or blind are:

  • $1,850 for Single or Head of Household (increase of $100)
  • $1,500 for married taxpayers or Qualifying Surviving Spouse (increase of $100)
Form 1040, income section shows standard deduction amounts.