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Submitted URL: https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMzMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkI...
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 1. Home
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 3. Tax Topics
 4. Topic No. 551 Standard Deduction


TOPIC NO. 551 STANDARD DEDUCTION

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The standard deduction is a specific dollar amount that reduces the amount of
income on which you're taxed. Your standard deduction consists of the sum of the
basic standard deduction and any additional standard deduction amounts for age
and/or blindness. In general, the standard deduction is adjusted each year for
inflation and varies according to your filing status, whether you're 65 or older
and/or blind, and whether another taxpayer can claim you as a dependent. The
standard deduction isn't available to certain taxpayers. You can't take the
standard deduction if you itemize your deductions. Refer to Topic No. 501,
Should I Itemize? for more information.

Additional Standard Deduction – You're allowed an additional deduction if you're
age 65 or older at the end of the tax year. You're considered to be 65 on the
day before your 65th birthday. You're allowed an additional deduction for
blindness if you're blind on the last day of the tax year. For example, a single
taxpayer who is age 65 and blind would be entitled to a basic standard deduction
and an additional standard deduction equal to the sum of the additional amounts
for both age and blindness. For the definition of blindness, refer to
Publication 501, Dependents, Standard Deduction, and Filing Information. If you
or your spouse were age 65 or older or blind at the end of the year, be sure to
claim an additional standard deduction by checking the appropriate boxes for age
or blindness on Form 1040, U.S. Individual Income Tax Return or Form 1040-SR,
U.S. Tax Return for Seniors.

Increased Standard Deduction – If you had a net qualified disaster loss and you
elect to increase your standard deduction by the amount of your net qualified
disaster loss, use Schedule A (Form 1040) to figure your standard deduction. For
more information, see the Instructions for Schedule A and the Instructions for
Form 4684. 

Dependents – If you can be claimed as a dependent by another taxpayer, your
standard deduction for 2021 is limited to the greater of: (1) $1,100, or (2)
your earned income plus $350 (but the total can't be more than the basic
standard deduction for your filing status).


NOT ELIGIBLE FOR THE STANDARD DEDUCTION

Certain taxpayers aren't entitled to the standard deduction:

 1. A married individual filing as married filing separately whose spouse
    itemizes deductions
 2. An individual who was a nonresident alien or dual status alien during the
    year (see below for certain exceptions)
 3. An individual who files a return for a period of less than 12 months due to
    a change in his or her annual accounting period
 4. An estate or trust, common trust fund, or partnership

However, certain individuals who were nonresident aliens or dual status aliens
during the year may take the standard deduction in the following cases:

 * A nonresident alien who is married to a U.S. citizen or resident alien at the
   end of the tax year and makes a joint election with his or her spouse to be
   treated as a U.S. resident for the entire tax year;
 * A nonresident alien at the beginning of the tax year who is a U.S. citizen or
   resident by the end of the tax year, is married to a U.S. citizen or resident
   at the end of such tax year, and makes a joint election with his or her
   spouse to be treated as a U.S. resident for the entire tax year; and
 * Students and business apprentices who are residents of India and are eligible
   for benefits under paragraph 2 of Article 21 (Payments Received by Students
   and Apprentices) of the United States-India Income Tax Treaty

Refer to Publication 519, U.S. Tax Guide for Aliens for more information.


ADDITIONAL INFORMATION

For more information, refer to How Much Is My Standard Deduction?, Publication
501, Publication 17, and Code Section 63(c).

Page Last Reviewed or Updated: 18-Feb-2022
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