IRS Standard Tax Deductions 2022 and Back Taxes
These standard deductions will be applied by tax year for your IRS and state return(s) respectively via the Taxpert tax app. As a result of the latest tax reform, the standard deductions have increased significantly, however many other deductions got discontinued as a result of the same tax reform. If all this reading is not for you, simply estimate your 2022 Tax Return for free and get real results as they only apply to your tax situation. Want to get it done? Sign up free and start here.
Furthermore, when you prepare and e-File your 2022 Tax Return on Taxpert.com, the Taxpert Tax app will work for your benefit and either apply or recommend standard deductions or itemized deductions. In other words, you don't have to figure out whether to itemize deductions or use standardized deductions. Choosing to itemize versus a standard deduction on your return or not is done by the Taxpert app based on the information you enter. Even if the itemized deduction is more beneficial to you, you can still select and claim one of the federal standard deduction amounts below based on your tax return for the given tax year.
Current Tax Year 2022 Standard Tax Deductions
What is the standard deduction? Simply put, the government and state tax agencies allow taxpayers to deduct a certain amount of their income from being subject to income taxes. This amount for a single taxpayer in 2022 is $12,950 - this has a few implications. For one, if you make under the standard deduction, you do not have to file - are you wondering if you make enough to file taxes?
Example: A single taxpayer makes $20,000 annually from employment reported on Form W-2. On a federal level, the IRS allows the taxpayer to deduct $12,950 from this, meaning only $7,050 of the total income is subject to income taxes.
There are different rules if you make income from self-employment or as an independent contractor. In general, if you make $400 or more from self-employment, you will need to file taxes.
These standard deduction amounts are for 2022 Tax Returns that are due on April 15, 2023. You can e-file 2022 Tax Returns until October 15, 2023, but late filing or late tax payment penalties might apply if you owe taxes. Below, find standard deductions organized by tax return filing status, age, and an extra deduction amount if the taxpayer is legally blind.
2022 Tax Year Standard Tax Deduction Amounts
2022 Returns will be able to be e-filed in 2023 - use the standard deductions for 2022 below to begin tax planning for 2022 by using the 2022 Tax Calculator.
Single
Younger than 65
$12,950
Blind: $14,700
Single
65 or Older
$14,700
Blind: $16,450
Head of Household
Younger than 65
$19,400
Blind: $21,150
Head of Household
65 or Older
$21,150
Blind: $22,900
Married Filing Separately
Younger than 65
$12,950
Blind: $14,350
Married Filing Separately
65 or Older
$14,350
Blind: $15,750
Married Filing Jointly
Younger than 65
$25,900
Blind: $27,300
Married Filing Jointly
65 or Older
$27,3000
Blind: $28,700
Dependent
At any age, if you are a dependent on another person's tax return and you are filing your own tax return, your standard deduction can not exceed the greater of $1,150 or the sum of $400 and your individual earned income. Additionally, this rule does not apply if the dependent makes equal to or greater than the standard deduction for their filing status. Learn more about
how to file a tax return as a dependent.
Sample 1: If your earned income was $700. Your standard deduction would be: $1,150 as the sum of $700 plus $350 is $1,050, thus less than $1,150.
Sample 2: If your income was $3,200, you standard deduction would be: $3,600 as the sum of $3,200 plus $400 is $3,400, thus greater than $1,150.
Sample 3: As a dependent, if you have taxable income of $15,000, then you claim the standard deduction for single taxpayers of $12,950 and pay tax on the remaining $2,050.
Learn more about
who qualifies as a dependent.
Standard Deduction Exception Summary for Tax Year 2022
- If you are age 65 or older, your standard deduction increases by $1,750 if you file as Single or Head of Household. If you are legally blind, your standard deduction increases by $1,750 as well.
- If you are Married Filing Jointly and you OR your spouse is 65 or older, your standard deduction increases by $1,400. If BOTH you and your spouse are 65 or older, your standard deduction increases by $2,800. If one of you is legally blind, it increases by $1,400, and if both are, it increases by $2,800.
- As Qualifying Widow(er) it increases by $1,400 if you are 65 or older. If you are legally blind, it increases by $1,400.
- Disaster Loss: Your standard deduction may only be increased by the net amount of any disaster loss you suffered if your area is a federally declared disaster. This is the same amount you would report as an itemized deduction if you were itemizing.
To qualify as blind by the IRS, you must keep in your tax records a certified letter from an eye doctor (or optometrist) stating that you have non correctable 20/200 vision in your best eye or that your field of vision is restricted to 20 degrees or less. For more information about additional standard deduction for any disabilities, see Exemptions, Standard Deduction, and Filing Information.
See what other tax deductions you may qualify to claim on your tax return.
2023 Tax Year Standard Tax Deduction Amounts
Note: The IRS has not yet provided the 2023 Standard Deductions; the items below are for 2022. These will be updated once the IRS releases data.
Single
Younger than 65
$12,550
Blind: $14,250
Single
65 or Older
$14,250
Blind: $15,950
Head of Household
Younger than 65
$18,800
Blind: $20,500
Head of Household
65 or Older
$20,500
Blind: $22,200
Married Filing Separately
Younger than 65
$12,550
Blind: $14,250
Married Filing Separately
65 or Older
$14,250
Blind: $15,950
Married Filing Separately
As married filing separately if one spouse itemizes deductions, the other spouse can not claim the standard deduction. If one spouse itemizes deductions, then the other spouse must also itemize deductions in order to claim deductions.
Attention: This standard deduction table is only here for information purposes. When you prepare and e-file your taxes on Taxpert.com, all of these various scenarios will be calculated for you. Plus, the Taxpert tax app will calculate itemized deductions and make recommendation to you. However, you decide which deduction method you prefer.
For married filing jointly, the standard deduction is greatly impacted by age and/or if one or both of the taxpayers is legally blind. Below, the amount is indicated by the standard deduction most will fall into, the standard deduction amount if one taxpayer was blind, and the amount if both were blind. Additionally, if one spouse is over 65 and the other is not, additional deduction is added for the older spouse. We encourage using the Taxpert app to determine this and avoid any confusion.
Married Filing Jointly
Younger than 65
$25,100
Blind
One: $26,450
Both: $27,800
Married Filing Jointly
65 or Older
One: $26,450
Both: $27,800
Blind
One: $29,150
Both: $30,500
Married Filing Jointly
Sample: If one spouse was age 62 and legally blind and the other spouse was age 67, the standard deduction in this case would be calculated as follows: $25,100 (standard MFJ) plus $1,350 for the spouse under 65 and legally blind, plus $1,350 for the spouse over 65. Then, the Total Standard Deduction would be: $27,800
Qualifying Widow(er)
Younger than 65
$25,100
Blind: $26,450
Qualifying Widow(er)
65 or Older
$26,450
Blind: $27,800
Dependent
At any age, if you are a dependent on another person's tax return and you are filing your own tax return, your standard deduction can not exceed the greater of $1,100 or the sum of $350 and your individual earned income. Additionally, this rule does not apply if the dependent makes equal to or greater than the standard deduction for their filing status. Learn more about
how to file a tax return as a dependent.
Sample 1: If your earned income was $700. Your standard deduction would be: $1,100 as the sum of $700 plus $350 is $1,050 thus less than $1,100.
Sample 2: If your income was $3,200, you standard deduction would be: $3,550 as the sum of $3,200 plus $350 is $3,550, thus greater than $1,100.
Sample 3: As a dependent, if you have taxable income of $15,000, then you claim the standard deduction for single taxpayers of $12,550 and pay tax on the remaining $2,450.
Learn more about
who qualifies as a dependent.
Nonresident Aliens
As a nonresident alien and dual-status aliens you are not allowed to claim the standard deduction and must itemize in order to claim tax deductions on
Form 1040NR.
Standard Deduction Exception Summary for Tax Year 2023
- If you are age 65 or older, your standard deduction increases by $1,700 if you file as Single or Head of Household. If you are legally blind, your standard deduction increases by $1,700 as well.
- If you are Married Filing Jointly and you OR your spouse is 65 or older, your standard deduction increases by $1,350. If BOTH you and your spouse are 65 or older, your standard deduction increases by $2,700. If one of you is legally blind it increases by $1,350, and if both are, it increases by $2,700.
- As Qualifying Widow(er) it increases by $1,350 if you are 65 or older. If you are legally blind, it increases by $1,350.
- Disaster Loss: Your standard deduction may only be increased by the net amount of any disaster loss you suffered if your area is a federally declared disaster. This is the same amount you would report as an itemized deduction if you were itemizing.
Standard Deductions for Previous Tax Years or Back Taxes
In the tables below, find previous year standard deductions by tax year. If you need to file a previous year return, use these resources.
2021 Tax Year Standard Tax Deduction Amounts
2021 Tax Returns can no longer be e-filed. Calculate, prepare your 2021 Return here and see the 2021 Forms for you to complete, sign, print, and mail in.
Single
Younger than 65
$12,550
Blind: $14,250
Single
65 or Older
$14,250
Blind: $15,950
Head of Household
Younger than 65
$18,800
Blind: $20,500
Head of Household
65 or Older
$20,500
Blind: $22,200
Married Filing Separately
Younger than 65
$12,550
Blind: $14,250
Married Filing Separately
65 or Older
$14,250
Blind: $15,950
Married Filing Jointly
Younger than 65
$25,100
Blind: $26,450
Married Filing Jointly
65 or Older
$26,450
Blind: $27,800
2020 Tax Year Standard Tax Deduction Amounts
2020 Tax Returns can no longer be e-filed. Calculate, prepare your 2020 Return here and see the 2020 Forms for you to complete, sign, print, and mail in.
Single
Younger than 65
$12,400
Blind: $14,050
Single
65 or Older
$14,050
Blind: $15,700
Head of Household
Younger than 65
$18,650
Blind: $20,300
Head of Household
65 or Older
$20,300
Blind: $21,950
Married Filing Separately
Younger than 65
$12,400
Blind: $14,050
Married Filing Separately
65 or Older
$14,050
Blind: $15,700
Married Filing Jointly
Younger than 65
$24,800
Blind: $26,150
Married Filing Jointly
65 or Older
$26,150
Blind: $27,500
2019 Tax Year Standard Tax Deduction Amounts
All previous year tax returns can no longer be e-Filed. You can calculate and estimate back taxes with the Taxpert.com 2019 Tax Forms. Then, complete, sign, and print the 2019 tax forms here on Taxpert.com. Click here for State Tax Returns.
Head of Household
$18,350
Married Filing Separately
$12,200
Married Filing Jointly
$24,400
Qualifying Widow(er)
$24,400
2018 Tax Year Standard Tax Deduction Amounts
All previous tax year tax returns can no longer be e-Filed. You can complete, sign, and print the tax forms here on Taxpert.com. Click here for State Tax Returns.
Head of Household
$18,000
Married Filing Separately
$12,000
Married Filing Jointly
$24,000
Qualifying Widow(er)
$24,000
Tax Year 2017 Standard Deduction Amounts
Back taxes can no longer be e-Filed. You can complete, sign, and print the tax forms here on Taxpert.com. Click here for State Tax Returns.
Married Filing Separately
$6,350
Married Filing Jointly
$12,700
Qualifying Widow(er)
$12,700
Tax Year 2016 Standard Deduction Table
All previous year tax returns can no longer be e-Filed. You can find the tax forms here.
Married Filing Separately
$6,300
Married Filing Jointly
$12,600
Qualifying Widow(er)
$12,600
Previous Tax Year 2015 Standard Deduction Table
Married Filing Separately
$6,300
Married Filing Jointly
$12,600
Qualifying Widow(er)
$12,600
Previous Tax Year 2014 Standard Deduction Table
Married Filing Separately
$6,200
Married Filing Jointly
$12,400
Qualifying Widow(er)
$12,400
Previous Tax Year 2013 Standard Deduction Table
Married Filing Separately
$6,100
Married Filing Jointly
$12,200
Qualifying Widow(er)
$12,200
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