2025 Form 1040, Line 12
Standard Deduction: Take It or Itemize?
The standard deduction — 2025 Form 1040, Line 12 — is the fixed amount you subtract instead of itemizing: $15,750 single, $31,500 joint for 2025, plus more at 65 or blind. Compare it against itemized deductions and take whichever is larger.
The 2025 numbers
$15,750 single, $31,500 married joint, with additional amounts at 65-plus or blind. Indexed yearly — confirm the current year's figure before planning around it.
The comparison that decides
Add mortgage interest, capped SALT, charitable gifts, and medical costs over the floor. Beat the standard amount and itemizing wins; fall short and the standard deduction takes it with no receipts and no schedule.
Who must itemize anyway
Married filing separately when your spouse itemizes, nonresident aliens in most cases, and short-year returns. Narrow exceptions — but they bite the people they catch.
Questions, answered
- Standard or itemize — how do I choose?
- Add mortgage interest, SALT (capped), charity, and medical over the floor. If the total beats the standard amount, itemize; otherwise take standard.
- Do I still get it if I don't itemize?
- Yes — that is the point. The standard deduction needs no receipts and no schedule.
- Does it change yearly?
- Yes — indexed to inflation. 2025: $15,750 single / $31,500 joint, with add-ons at 65-plus or blind.
Keep reading: AGI · Refund or Owed · Filed But Can't Pay