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12 the employer provides fuel or otherwise reimburses fuel expenses, an amount up to $14 per hour is deemed substantiated if paid under Rev. Proc. 2002-41. .15 Standard Deduction. (1) In general. For taxable years beginning in 2025, the standard deduction amounts under § 63(c)(2) are as follows: Filing Status Standard Deduction Married Individuals Filing Joint Returns and Surviving Spouses (§ 1(j)(2)(A)) $30,000 Heads of Households (§ 1(j)(2)(B)) $22,500 Unmarried Individuals (other than Surviving Spouses and Heads of Households) (§ 1(j)(2)(C)) $15,000 Married Individuals Filing Separate Returns (§ 1(j)(2)(D)) $15,000

(2) Dependent. For taxable years beginning in 2025, the standard deduction amount under § 63(c)(5) for an individual who may be claimed as a dependent by another taxpayer cannot exceed the greater of (1) $1,350, or (2) the sum of $450 and the individual’s earned income. (3) Aged or blind. For taxable years beginning in 2025, the additional standard deduction amount under § 63(f) for the aged or the blind is $1,600. The additional standard deduction amount is increased to $2,000 if the individual is also unmarried and not a surviving spouse. .16 Cafeteria Plans. For taxable years beginning in 2025, the dollar limitation under § 125(i) on voluntary employee salary reductions for contributions to health flexible spending arrangements is $3,300. If the cafeteria plan permits the carryover of unused amounts, the maximum carryover amount is $660. .17 Qualified Transportation Fringe Benefit. For taxable years beginning in 2025, the monthly limitation under § 132(f)(2)(A) regarding the aggregate fringe benefit exclusion