Standard Deduction 2025 Single Dependent. So, if you are a single taxpayer under age 65, it couldn't exceed the $13,850 standard deduction for 2025. A deduction reduces the amount of a taxpayer's income that's subject to tax, generally reducing the amount of tax the individual may have to pay.

This publication discusses some tax rules that affect every person who may have to file a federal income tax return. The standard deduction for tax year 2025 is $14,600 for singles, $29,200 for joint filers and $21,900 for heads of household.