Standard deduction, itemising and credits

A reader wants to know how the deduction choice works and where credits sit.

Nothing here decides whether a return is due for you, what your status is, or who you may claim. Those turn on your own facts.

What the rules say

We do not work out anyone's tax, refund or balance. We explain what each rule asks for; the arithmetic belongs to you and to whatever you file with.

• The standard deduction is stated by filing status for each tax year, with additional amounts for age and blindness and a separate limit for a person another taxpayer may claim.
• Taxable income is computed using either the standard deduction or itemised deductions, and the statute makes the standard deduction unavailable in stated cases, including where a married filer's spouse itemises.

The amounts for this tax year

Every amount on this page is stated for one tax year and taken from the material that published it for that year. An amount from a different year is a different rule.

• Tax year 2025 — Standard deduction, single or married filing separately: $15,750. The standard deduction stated for this status group for this tax year in the Service's return instructions.
• Tax year 2025 — Standard deduction, married filing jointly or surviving spouse: $31,500. The standard deduction stated for this status group for this tax year in the Service's return instructions.
• Tax year 2025 — Standard deduction, head of household: $23,625. The standard deduction stated for head of household for this tax year in the Service's return instructions.
• Tax year 2025 — Additional standard deduction, unmarried and not a surviving spouse: $2,000. The additional standard deduction amount stated for each qualifying age or blindness condition where the filer is unmarried and not a surviving spouse.
• Tax year 2025 — Additional standard deduction, married or surviving spouse: $1,600. The additional standard deduction amount stated for each qualifying age or blindness condition where the filer is married or a surviving spouse.
• Tax year 2025 — Standard deduction limit for a dependent, all cases: $1,350. The minimum standard deduction figure on the worksheet for a person who may be claimed as a dependent of another taxpayer.
• Tax year 2025 — Standard deduction limit for a dependent, all cases: $450. The amount the dependent standard deduction worksheet adds to earned income before comparing to the minimum.

The forms involved, and what each one is

There are two different kinds of document here: ones you receive and copy from, and ones that are part of the return itself. They are easy to confuse and they behave nothing alike.

• Schedule 1 (Form 1040), Additional Income and Adjustments to Income — part of the return you file. Not every reader has an entry that belongs on it.
• Schedule A (Form 1040), Itemized Deductions — part of the return you file. Whether itemising is available or worthwhile is a separate, fact-dependent question.

What we are not saying

• Not: that the amount published for one year carries to another.
• Not: that the standard deduction is always the better route than itemising.
• Not: that both routes may be used in the same year.

Sources

Every source on this page shows the body that issued it and the date we read it. Amounts are stated for tax year 2025, and the text behind this centre was last read on 2026-08-16.

• Instructions for Form 1040 and 1040-SR (2025)Internal Revenue Service. Read for: The 'Do You Have To File?' section presents three separate routes: a gross income chart organised by filing status and age, a separate chart for individuals who may be claimed as a dependent, and a chart of other situations that require a return regardless of income. tax year 2025. Read on 2026-08-16.
• Publication 501, Dependents, Standard Deduction, and Filing Information (2025)Internal Revenue Service. Read for: Restates in plain language the filing status definitions, the dependent tests, and the standard deduction tables for tax year 2025. tax year 2025. Read on 2026-08-16.
• 26 U.S.C. § 63 — Taxable income definedUnited States Code (GPO, govinfo). Read for: Taxable income is gross income minus the deductions allowed, and a taxpayer either takes the standard deduction or itemises deductions. not year-scoped. Read on 2026-08-16.
• Instructions for Schedule A (Form 1040), Itemized DeductionsInternal Revenue Service. Read for: Itemised deductions are reported on Schedule A, which is used instead of the standard deduction rather than in addition to it. tax year 2025. Read on 2026-08-16.

Where to go next

Educational information only. This is not tax advice, we are not your tax preparer, and nothing here is a determination about your own return. Check the linked official sources, and consider a professional for anything that turns on your specific facts.