We only know for 2025 returns that we file in 2026.
For 2025 the standard deduction amounts are: (new as of July 5, 2025 OBBBA)
Single 15,750 + 2,000 for 65 and over or blind (17,750)
HOH 23,675 + 2,000 for 65 and over or blind (25,675)
Joint 31,500 + 1,600 for each 65 and over or blind (33,100/34,700)
Married filing Separate 15,750 + 1,600 for 65 and over or blind (17,350)
Or if you are filing as Married Filing Separately and your spouse itemizes then you have to also itemize even if it is less than the Standard Deduction even if it is zero.
If you are a dependent your Standard Deduction might be less.
For 2024 the standard deduction amounts are:
Single 14,600 + 1,950 for 65 and over or blind (16,550)
HOH 21,900 + 1,950 for 65 and over or blind (23,850)
Joint 29,200 + 1,550 for each 65 and over or blind (30,750/32,300)
Married filing Separate 14,600 + 1,550 for 65 and over or blind (16,150)
