Topic no. 551, Standard deduction

The standard deduction is a specific dollar amount that reduces the amount of income on which you're taxed. Your standard deduction consists of the sum of the basic standard deduction and any additional standard deduction amounts for age and/or blindness. In general, the standard deduction is adjusted each year for inflation and varies according to your filing status, whether you're 65 or older and/or blind, and whether another taxpayer can claim you as a dependent. The standard deduction isn't available to certain taxpayers. You can't take the standard deduction if you itemize your deductions. Refer to Topic no. 501, Should I itemize? for more information.

Additional standard deduction – You're allowed an additional deduction if you're age 65 or older at the end of the tax year. You're considered to be 65 on the day before your 65th birthday (for tax year 2023, you're considered to be 65 if you were born before January 2, 1959). You're allowed an additional deduction for blindness if you're blind on the last day of the tax year. For example, a single taxpayer who is age 65 and blind would be entitled to a basic standard deduction and an additional standard deduction equal to the sum of the additional amounts for both age and blindness. For the definition of blindness, refer to Publication 501, Dependents, Standard Deduction, and Filing Information. If you or your spouse were age 65 or older or blind at the end of the year, be sure to claim an additional standard deduction by checking the appropriate boxes for age or blindness on Form 1040, U.S. Individual Income Tax Return or Form 1040-SR, U.S. Tax Return for Seniors.

Increased standard deduction – If you had a net qualified disaster loss and you elect to increase your standard deduction by the amount of your net qualified disaster loss, use Schedule A (Form 1040) to figure your standard deduction. For more information, see the Instructions for Schedule A and the Instructions for Form 4684

Dependents – If you can be claimed as a dependent by another taxpayer, your standard deduction for 2023 is limited to the greater of: (1) $1,250, or (2) your earned income plus $400 (but the total can't be more than the basic standard deduction for your filing status).

Not eligible for the standard deduction

Certain taxpayers aren't entitled to the standard deduction:

  1. You are a married individual filing as married filing separately whose spouse itemizes deductions
  2. You are an individual who was a nonresident alien or dual status alien during the year (see below for certain exceptions)
  3. You are an individual who files a return for a period of less than 12 months due to a change in your annual accounting period
  4. You are filing as an estate or trust, common trust fund, or partnership

However, certain individuals who were nonresident aliens or dual status aliens during the year may take the standard deduction in the following cases:

  • You are a nonresident alien who is married to a U.S. citizen or resident alien at the end of the tax year and make a joint election with your spouse to be treated as a U.S. resident for the entire tax year;
  • You are a nonresident alien at the beginning of the tax year who is a U.S. citizen or resident by the end of the tax year, is married to a U.S. citizen or resident at the end of such tax year, and make a joint election with your spouse to be treated as a U.S. resident for the entire tax year; and
  • Students and business apprentices who are residents of India and are eligible for benefits under paragraph 2 of Article 21 (Payments Received by Students and Apprentices) of the United States-India Income Tax Treaty

Refer to Publication 519, U.S. Tax Guide for Aliens for more information.

Additional information

For more information, refer to How much is my standard deduction?, Publication 501, Publication 17, and Code Section 63(c).