2016 Standard Deduction

Federal Standard Tax Deduction for 2016 and Other Tax Years

If you choose not to itemize deductions on your federal tax return, you can claim the 2016 standard deduction.

The federal standard tax deduction amounts for taxpayers who do not itemize deductions are listed below.

Tax Year 2016 Standard Deduction Table (Forcasted)

Filing Status Standard Deduction
Single $6,400
Head of Household $9,500
Married Filing Separately $6,400
Married Filing Jointly $12,800
Qualifying Widow(er) $12,800

Tax Year 2015 Standard Deduction Table

Filing Status Standard Deduction
Single $6,300
Head of Household $9,250
Married Filing Separately $6,300
Married Filing Jointly $12,600
Qualifying Widow(er) $12,600

Previous Year 2014 Standard Deduction Table

Filing Status Standard Deduction
Single $6,200
Head of Household $9,100
Married Filing Separately $6,200
Married Filing Jointly $12,400
Qualifying Widow(er) $12,400

Previous Year 2013 Standard Deduction Table

Filing Status Standard Deduction
Single $6,100
Head of Household $8,950
Married Filing Separately $6,100
Married Filing Jointly $12,200
Qualifying Widow(er) $12,200

Increased Standard Deduction – Additional Standard Deductions

Age: If you are age 65 or older, you may increase your standard deduction by $1,550 if you file single or head-of-household. If you aremarried filing jointly and you OR your spouse is 65 or older, you may increase your standard deduction by $1,200. If BOTH you and your spouse are 65 or older, you may increase your standard deduction by $2,400. For the purpose of filing your 2015 Tax Return, you are considered to be age 65 if you were 65 on December 31, 2015.

Blindness: If you are legally blind, you may increase your standard deduction by $1,550 if filing single or head-of-household. If you are married filing jointly and you OR your spouse is blind, you may increase your standard deduction by $1,200. You may increase your standard deduction by $2,400 if BOTH you and your spouse are blind. In order to be qualified 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.

Disaster Loss: Your standard deduction may also be increased by the net amount of any disaster loss you suffered due to a federally declared disaster. This is the same amount you would report as an itemized deduction if you were itemizing. For more details, see Publication 547 – Casualties, Disasters and Thefts.

Limits to the Standard Deduction

Dependents: Your standard deduction may be reduced if you are claimed as a dependent on another person’s tax return. If you were another person’s dependent during the tax year, your standard deduction will generally be limited to the greater of $1000 or your earned income plus $350.

Learn more about who qualifies as a dependent.

Married Filing Separately: If your filing status is married filing separately and your spouse itemizes deductions, you may not claim the standard deduction. If one spouse itemizes deductions then the other spouse must itemize in order to claim deductions.

Nonresident Aliens: Nonresident aliens and dual-status aliens are not allowed to claim the standard deduction and must itemize in order to claim tax deductions.

You may calculate your total standard deduction using worksheet 3 from Publication 501 – Exemptions, Standard Deduction, and Filing Information.

See what other tax deductions you may qualify to claim on your tax return.

Standard Deduction 2016

Itemized Deductions 2016