Standard deduction
For purposes of this subtitle—
(1) In general
(1)In general#
Except as otherwise provided in this subsection, the term “standard deduction” means the sum of—
(A) the basic standard deduction, and
(B) the additional standard deduction.
(1)(A)#
the basic standard deduction, and
(1)(B)#
the additional standard deduction.
(2)Basic standard deduction#
For purposes of paragraph (1), the basic standard deduction is—
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of— (i) a joint return, or (ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(2)(A)#
200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of—
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(2)(A)(i)#
a joint return, or
(2)(A)(ii)#
a surviving spouse (as defined in section 2(a)),
(3)Additional standard deduction for aged and blind#
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(4)Adjustments for inflation#
In the case of any taxable year beginning in a calendar year after 1988, each dollar amount contained in paragraph (2)(B), (2)(C), or (5) or subsection (f) shall be increased by an amount equal to—
(A) such dollar amount, multiplied by
(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting for “calendar year 2016” in subparagraph (A)(ii) thereof— (i) “calendar year 1987” in the case of the dollar amounts contained in paragraph (2)(B), (2)(C), or (5)(A) or subsection (f), and (ii) “calendar year 1997” in the case of the dollar amount contained in paragraph (5)(B).
(4)(A)#
such dollar amount, multiplied by
(4)(B)#
the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting for “calendar year 2016” in subparagraph (A)(ii) thereof—
(i) “calendar year 1987” in the case of the dollar amounts contained in paragraph (2)(B), (2)(C), or (5)(A) or subsection (f), and
(ii) “calendar year 1997” in the case of the dollar amount contained in paragraph (5)(B).
(4)(B)(i)
(5)Limitation on basic standard deduction in the case of certain dependents∀ 5#
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the basic standard deduction applicable to such individual for such individual’s taxable year shall not exceed the greater of—
(A) $500, or
(B) the sum of $250 and such individual’s earned income.
(5)(A)#
$500, or
(5)(B)#
the sum of $250 and such individual’s earned income.
(6)Certain individuals, etc., not eligible for standard deduction∀ 1#
In the case of—
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual,
(C) an individual making a return under section 443(a)(1) for a period of less than 12 months on account of a change in his annual accounting period, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(6)(A)#
a married individual filing a separate return where either spouse itemizes deductions,
(6)(B)#
a nonresident alien individual,
(6)(C)#
an individual making a return under section 443(a)(1) for a period of less than 12 months on account of a change in his annual accounting period, or
(7)Special rules for taxable years beginning after 2017#
In the case of a taxable year beginning after December 31, 2017 —
(A) Increase in standard deduction Paragraph (2) shall be applied— (i) by substituting “$23,625” for “$4,400” in subparagraph (B), and (ii) by substituting “$15,750” for “$3,000” in subparagraph (C).
(B) Adjustment for inflation (i) In general Paragraph (4) shall not apply to the dollar amounts contained in paragraphs (2)(B) and (2)(C). (ii) Adjustment of increased amounts In the case of a taxable year beginning after 2025, the $23,625 and $15,750 amounts in subparagraph (A) shall each be increased by an amount equal to— (I) such dollar amount, multiplied by (II) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting “2024” for “2016” in subparagraph (A)(ii) thereof. If any increase under this clause is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.
(7)(A)Increase in standard deduction#
Paragraph (2) shall be applied—
(i) by substituting “$23,625” for “$4,400” in subparagraph (B), and
(ii) by substituting “$15,750” for “$3,000” in subparagraph (C).
(7)(A)(i)#
by substituting “$23,625” for “$4,400” in subparagraph (B), and