Irs Standard Deduction 2025 Married Over 65. Changes will apply to standard deduction amounts, marginal rates and various credits beginning in tax year 2025. Heads of households will have a standard deduction set at $22,500 for 2025, reflecting a $600 rise compared to the amount for tax year 2024.
A taxpayer can generally choose to itemize certain deductions or claim a standard deduction on the federal income tax return. For 2025 that additional amount is $1,600 ($2,000 if unmarried and not a surviving spouse).