IRS Publication 501 — Dependents, Standard Deduction, and Filing Information
This is the passage the answer relied on, shown in the document's own words. The highlighted text is the exact excerpt quoted — extracted verbatim by the citation system, so it cannot be fabricated.
Open official source at page 25 ↗
Standard Deduction Chart for Most People*Table 6. IF your filing status is... YOUR standard deduction is... Single or Married filing separately $15,750 Married filing jointly or Qualifying surviving spouse 31,500 Head of household 23,625 * Don’t use this chart if you were born before January 2, 1961, or are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent. Use Table 7 or Table 8 instead.
Standard Deduction Chart for People Born Before January 2, 1961, or Who Are Blind*Table 7. Check the correct number of boxes below. Then go to the chart. You: Born before January 2, 1961 Blind Your spouse: Born before January 2, 1961 Blind Total number of boxes you checked IF your filing status is... AND the number in the box above is... THEN your standard deduction is... Single 1 $17,750 2 19,750 Married filing jointly 1 $33,100 2 34,700 3 36,300 4 37,900 Qualifying surviving spouse 1 $33,100 2 34,700 Married filing separately** 1 $17,350 2 18,950 3 20,550 4 22,150 Head of household 1 $25,625 2 27,625 * If someone else can claim you (or your spouse if filing jointly) as a dependent, use Table 8 instead. ** You can check the boxes for “Your spouse” if your filing status is married filing separately and your spouse had no income, isn’t filing a return, and can’t be claimed as a dependent on another person’s tax return.
Publication 501 (2025) 25
Excerpt shown from a longer document — use the official source button above to read the complete publication.