2025 Standard Deduction Amounts & Tax Brackets
Here is a quick summary of standard deductions and tax brackets for 2025.
Standard Deductions
Single or Married Filing Separately - $15,000
Married Filing Jointly - $30,000
Head of Household - $22,500
Surviving Spouse - $30,000
Additional Amounts to Standard Deduction
Single or Head of Household
o 65 or older or blind - $2,000
o 65 or older and blind - $4,000
Married Filing Jointly or Separately and Surviving Spouse
o 65 or older or blind - $1,600
o 65 or older and blind - $3,200
Tax Brackets
Single
10% - 0 to $11,925
12% - Over $11,925 but not $48,475
22% - Over $48,475 but not $103,350
24% - Over $103,350 but not $197,300
32% - Over $197,300 but not $250,525
35% - Over $250,525 but not $626,350
37% - Over $626,350
Head of Household
10% - 0 to $17,000
12% - Over $17,000 but not $64,850
22% - Over $64,850 but not $103,350
24% - Over $103,350 but not $197,300
32% - Over $197,300 but not $250,500
35% - Over $250,500 but not $626,350
37% - Over $626,350
Married Filing Jointly or Surviving Spouse
10% - 0 to $23,850
12% - Over $23,850 but not $96,950
22% - Over $96,950 but not $206,700
24% - Over $206,700 but not $394,600
32% - Over $394,600 but not $501,050
35% - Over $501,050 but not $751,600
37% - Over $750,600
Married Filing Separately
10% - 0 to $11,925
12% - Over $11,925 but not $48,475
22% - Over $48,475 but not $103,350
24% - Over $103,350 but not $197,300
32% - Over $197,300 but not $250,525
35% - Over $250,525 but not $375,800
37% - Over $375,800
Disclaimer: The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Jeffrey Kurtz CPA LLC to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact Jeffrey Kurtz CPA LLC prior to taking any action based upon this information. Jeffrey Kurtz CPA LLC assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.