To determine if it is better to itemize deductions or take the standard deduction, you need calculate the total amount of your itemized deductions and compare it to the standard deduction.
The standard deduction is based on the filing status. For 2025:
- Single or Married Filing Separately: $15,750
- Married Filing Jointly or Qualifying Surviving Spouse: $31,500
- Head of Household: $23,625
There is also an additional $2,000 deduction for taxpayers aged 65 or older.
If you are 85 years old and filing as single, your standard deduction would be $17,750 ($15,750 base deduction + $2,000 additional deduction).
The One Big Beautiful Bill (OBBB) also included an additional $6,000 deduction in addition to the standard deduction for tax years 2025 through 2028.
- The $6,000 senior deduction is per eligible individual (i.e., $12,000 total for a married couple where both spouses qualify).
- The deduction phases out for taxpayers with modified adjusted gross income over $75,000 ($150,000 for joint filers).
IRS releases tax inflation adjustments for tax year 2025
One Big Beautiful Bill Act: Tax deductions for working Americans and seniors
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