HOME Tax Notes Research Federal Reference Tables

6. Standard Deduction

DOCUMENT ATTRIBUTES

Code Sections
Section 63
Subject Area/Tax Topics
Individual income taxation
Jurisdictions
United States
Tax Analysts Document Number
2017-92848

Section 63(c)(2) of the Code provides the standard deduction for use in filing individual income tax returns. Near the end of each year, the IRS issues a revenue procedure containing inflation-adjusted standard deductions for the following tax year. Below are the inflation-adjusted standard deduction amounts by year dating back to 1992.

Married Individuals Filing Joint Returns and Surviving Spouses ( Section 1(j)(2)(A) )
Tax Year	Standard Deduction
2024	$29,200
2023	$27,700
2022	$25,900
2021	$25,100
2020	$24,800
2019	$24,400
2018	$24,000
2017	$12,700
2016	$12,600
2015	$12,600
2014	$12,400
2013	$12,200
2012	$11,900
2011	$11,600
2010	$11,400
2009	$11,400
2008	$10,900
2007	$10,700
2006	$10,300
2005	$10,000
2004	$9,700
*2003	$9,500
2002	$7,850
2001	$7,600
2000	$7,350
1999	$7,200
1998	$7,100
1997	$6,900
1996	$6,700
1995	$6,550
1994	$6,350
1993	$6,200
1992	$6,000

Heads of Households ( Section 1(j)(2)(B) )
Tax Year	Standard Deduction
2024	$21,900
2023	$20,800
2022	$19,400
2021	$18,800
2020	$18,650
2019	$18,350
2018	$18,000
2017	$9,350
2016	$9,300
2015	$9,250
2014	$9,100
2013	$8,950
2012	$8,700
2011	$8,500
2010	$8,400
2009	$8,350
2008	$8,000
2007	$7,850
2006	$7,550
2005	$7,300
2004	$7,150
2003	$7,000
2002	$6,900
2001	$6,650
2000	$6,450
1999	$6,350
1998	$6,250
1997	$6,050
1996	$5,900
1995	$5,750
1994	$5,600
1993	$5,450
1992	$5,250

Unmarried Individuals (other than Surviving Spouses and Heads of Households) ( Section 1(j)(2)(C) )
Tax Year	Standard Deduction
2024	$14,600
2023	$13,850
2022	$12,950
2021	$12,550
2020	$12,400
2019	$12,200
2018	$12,000
2017	$6,350
2016	$6,300
2015	$6,300
2014	$6,200
2013	$6,100
2012	$5,950
2011	$5,800
2010	$5,700
2009	$5,700
2008	$5,450
2007	$5,350
2006	$5,150
2005	$5,000
2004	$4,850
2003	$4,750
2002	$4,700
2001	$4,550
2000	$4,400
1999	$4,300
1998	$4,250
1997	$4,150
1996	$4,000
1995	$3,900
1994	$3,800
1993	$3,700
1992	$3,600

Married Individuals Filing Separate Returns ( Section 1(j)(2)(D) )
Tax Year	Standard Deduction
2024	$14,600
2023	$13,850
2022	$12,950
2021	$12,950
2022	$12,550
2020	$12,400
2019	$12,200
2018	$12,000
2017	$6,350
2016	$6,300
2015	$6,300
2014	$6,200
2013	$6,100
2012	$5,950
2011	$5,800
2010	$5,700
2009	$5,700
2008	$5,450
2007	$5,350
2006	$5,150
2005	$5,000
2004	$4,850
2003	$3,975
2002	$3,925
2001	$3,800
2000	$3,675
1999	$3,600
1998	$3,550
1997	$3,450
1996	$3,350
1995	$3,275
1994	$3,175
1993	$3,100
1992	$3,000

[* Section 103(a) of the Jobs and Growth Tax Relief Reconciliation Act of 2003 (P.L. 108-27) amended IRC section 63(c)(7) , changing the standard deduction for married individuals filing joint returns and surviving spouses to twice the standard deduction of single filers for tax years 2003 and 2004. The change was made subsequent to the issuance of Rev. Proc. 2002-70 , which listed the standard deduction as $7,950 for 2003. After the change, the standard deduction is $9,500 for 2003.]

Sources: Rev. Proc. 2023-34; Rev. Proc. 2022-38; Rev. Proc. 2021-45; Rev. Proc. 2020-45; Rev. Proc. 2019-44; Rev. Proc. 2018-57; Rev. Proc. 2018-18; Rev. Proc. 2016-55; Rev. Proc. 2015-53; Rev. Proc. 2014-61; Rev. Proc. 2013-35; Rev. Proc. 2013-15; Rev. Proc. 2011-52; Rev. Proc. 2011-12; Rev. Proc. 2009-50; Rev. Proc. 2009-21; Rev. Proc. 2008-66; Rev. Proc. 2007-66; Rev. Proc. 2006-53; Rev. Proc. 2005-70; Rev. Proc. 2004-71; Rev. Proc. 2003-85; Rev. Proc. 2002-70; Rev. Proc. 2001-59; Rev. Proc. 2001-13; Rev. Proc. 99-42; Rev. Proc. 98-61; Rev. Proc. 97-57; Rev. Proc. 96-59; Rev. Proc. 95-53; Rev. Proc. 94-72; Rev. Proc. 93-49; Rev. Proc. 92-102; and Rev. Proc. 91-65

Copy RID