Available to nearly all taxpayers, the standard deduction allows filers to lower their taxable income without providing supporting documentation for deductions or credits. What your standard deduction is depends on your filing status and other factors.
The 2017 Tax Cuts and Jobs Act effectively doubled the standard deduction and greatly reducing the number of people who itemize their deductions, according to the Tax Policy Center, from about 30% to 10%.
Passed in 2025, the One Big Beautiful Bill (OBBB) Act extended the 2017 provision at least through 2028. The OBBB also added a $6,000 deduction for taxpayers 65 or older.
If your personal deductions exceed the standard deduction, it could make sense to itemize. But most free tax software companies only accept simple returns with the standard deduction and itemizing can bring more scrutiny from the IRS.
Here's what to know about standard and itemized deductions, including what they mean for this year, and how you can itemize for free.
Offers in this section are from affiliate partners and selected based on a combination of engagement, product relevance, compensation, and consistent availability.
The Deluxe plan comes with priority support and live chat, while the paid Pro Support tier adds access to a tax pro, phone support, live screenshare and assistance with federal and state returns
Guarantees 100% accuracy and maximum refund
TaxAct Xpert Assist is available starting at $45
100% accuracy and maximum refund
Terms apply
What is the standard deduction?
Each year, the IRS offers a deduction that almost all taxpayers can claim, based on their filing status. This allows filers to reduce their taxable income without having to document medical bills, charitable donations, mortgage interest payments and other tax breaks.
You can either claim the standard deduction or itemize — you can't do both in the same year. But there are some basic deductions you can claim without itemizing, including student loan interest and HSA and IRA contributions.
In 2025, 90% of filers took the standard deduction, according to the Tax Policy Center. Most online tax-prep companies only allow filers to claim the standard deduction on their free tiers.
Offers in this section are from affiliate partners and selected based on a combination of engagement, product relevance, compensation, and consistent availability.
Anthem Tax Services is licensed in all 50 states and requires clients to have $10,000 in tax debt to enroll. It advertises a money-back guarantee if it doesn't save you money or rework your payment schedule.
Alleviate Tax Relief offers services in all 50 states and only requires clients have $7,500 in tax debt. It has both a lowest-price guarantee and a 30-day money-back guarantee. Money-back and lowest-price guarantees apply to tax resolution services only and cannot be applied to any other services offered by Alleviate Tax Relief.
The standard deduction for 2025 and 2026
For 2025 tax returns, which are filed in 2026, the standard deduction is $15,750 for single filers and marrieds filing separately, $23,625 for heads of household and $31,500 for marrieds filing jointly.
The amount will increase by $750 annually, adjusted for inflation. The IRS has announced the standard deduction for 2026, which will affect returns filed in 2027.
| Standard deduction for tax year 2025 (Filing in 2026) | Standard deduction for tax year 2026 (Filing in 2027) | |
|---|---|---|
| Single | $15,750 | $16,100 |
| Married filing jointly | $31,500 | $32,200 |
| Married filing separately | $15,750 | $16,100 |
| Heads of household | $23,625 | $24,150 |
Additional standard deduction for seniors
Taxpayers who are blind or over 65 can claim an additional deduction of $2,000 for single filers or $1,600 per qualifying individual for married filers.
OBBB boosts that deduction with an additional $6,000 writeoff available to taxpayers who itemize
The new senior deduction phases out at a 6% rate for single taxpayers with modified adjusted gross income (AGI) over $75,000 and married taxpayers with AGI over $150,000. It's fully phased out for single taxpayers earning more than $175,000 and for married taxpayers earning more than $250,000.
Standard deduction: Pros and cons
- Faster and easier than itemizing
- Most filers qualify, even without deductible expenses
- You might get a smaller deduction than if you itemized
- A married person filing separately can't claim the standard deduction if their spouse itemizes.
Tax software that lets you itemize for free
While most major tax software providers have free tiers, users can only file simple returns with the standard deduction and a few tax breaks, like student loan interest, the Child Tax Credit and the Earned Income Tax Credit.
FreeTaxUSA lets you itemize your return at no extra charge, allowing you to claim charitable donations, property taxes, mortgage interest and more. It'll also compare with the standard deduction to ensure you're getting the biggest break. (State tax returns are $15.99 extra.)
FreeTaxUSA
Plans
Free: Basic (simple returns w/child tax credit, EITC, unemployment, retirement income), Premium (Itemized deductions, interest, dividends), Investment (stocks, crypto, dividends, rental income), Self-employed (Business income and deductions, Schedule C, K-1, 1120-S, 1099-MISC, 1099-NEC).
Paid: Deluxe ($7.99) and Pro Support ($64.99 ).Guarantee
Guarantees 100% accuracy and maximum refund
Live support
Deluxe plan includes priority support, live chat and unlimited amended returns. Pro Support adds access to a tax professional, live screen share and other features.
Tax refund advance loan
No
Terms apply
Read our review of FreeTaxUSA
Pros
- Federal filing is free for most tax situations
- Maximum refund and accuracy guarantees
- State filing is only $15.99
Cons
- Phone support and tax pros only available with paid plans
- Have to manually enter 1099 information
Cash App Taxes filers can itemize their state and federal returns with nearly every IRS form and schedule. If you set up direct deposit with a Cash App account, you can also get your refund six days earlier
Cash App Taxes
Online plan
One free plan for federal and state taxes, both simple returns and with multiple 1099s (e-filing for Montana is not available). Click "Learn More" for details.
Guarantees
Maximum refund and 100% accuracy guarantees
Live support
No
Tax refund advance loan
No
Read our review of Cash App Taxes
Terms apply
Pros
- Completely free
- Audit defense if the IRS audits your tax return
- Can get refund five days earlier if deposited in Cash App account
Cons
- No support from tax professionals
- Most information must be input manually
- Can't file returns for multiple states
What are itemized deductions?
If you don't claim the standard deduction, you can subtract specific eligible expenses from your taxable income. This is known as itemizing your deductions.
According to the IRS, eligible expenses you can itemize include:
- Charitable donations
- Many self-employment expenses
- Mortgage payment interest
- Certain medical and dental payments
- Income, sales and property taxes
- Capital losses
If you choose to itemize, you'll need to complete Schedule A (Form 1040), which will also help you determine your combined eligible write-offs.
Keep all the paperwork associated with your expenses. If you're audited, they'll help prove your payments are valid.
Who should itemize deductions?
You should itemize if your qualifying expenses add up to more than the standard deduction for that tax year. Factor in the additional cost you'll be paying an accountant or tax software company to itemize your return. Or, if you're doing your own taxes, the additional time it will take to input your write-offs.
Certain taxpayers must itemize, including:
- Someone who is married and filing separately, whose spouse itemizes deductions
- Nonresident and dual-status aliens
- Taxpayers filing more than once in a year due to a change in their annual accounting period
- Someone filing on behalf of an estate, trust or partnership
Right now, OBBB's changes to the standard deduction are slated to expire in 2028.
"If it's not renewed, that may shift taxpayers' behavior," Burgos said. "We foresee fewer people just taking the standard deduction. But we're here to help them relearn how to itemize."
Itemized deductions: Pros and cons
- Could offer significantly more savings
- All taxpayers are eligible
- Filing is more complex
- Must keep proof of each expense
- You probably won't be able to use free tax software tiers
FAQs
What is a standard deduction?
The standard deduction is a flat dollar amount that filers who don't itemize can subtract from their taxable income without having to document it. The amount is based on your filing status and typically increases each year with inflation.
What is the standard deduction for 2025?
The standard deduction for 2025 (returns filed in 2026) is $15,750 for individual filers and married couples filing separately, $23,625 for heads of household and $31,500 for married couples filing jointly and surviving spouses.
Should I itemize or take the standard deduction?
Generally, taxpayers should take the deduction that saves them the most money. If the total of your itemized deductions is more than that year's standard deduction, you can decide if it's worth itemizing. (Remember to add the cost of more expensive tax-prep software).
If your total deductions are less than the standard deduction for the year, there's no reason to itemize.
Why trust CNBC Select?
At CNBC Select, our mission is to provide our readers with high-quality service journalism and comprehensive consumer advice so they can make informed financial decisions. Every tax article is based on rigorous reporting by our team of expert writers and editors. While CNBC Select earns a commission from affiliate partners on many offers and links, we create all our content without input from our commercial team or any outside third parties, and we pride ourselves on our journalistic standards and ethics.
Catch up on CNBC Select's in-depth coverage of credit cards, banking and money, and follow us on TikTok, Facebook, Instagram and Twitter to stay up to date.
