2025 Standard Deduction for Married Filing Separately

For the 2025 tax year, the standard deduction for an individual filing as married filing separately is $15,750.

This amount is half of the standard deduction for those married filing jointly.

Additional standard deduction information for those filing separately when married:

• Age and Blindness: If a filer is age 65 or older, or blind, they are eligible for an additional standard deduction of $1,600 per qualifying condition.
• New Senior Deduction: For tax years 2025 through 2028, individuals age 65 and older may also claim a separate “bonus” deduction of up to $6,000, subject to income limits (phasing out for filers with a modified adjusted gross income over $75,000).
• Itemizing: A crucial rule for married individuals filing separately is that if one spouse chooses to itemize their deductions, the other spouse cannot claim the standard deduction and must also itemize.
• Filing Requirements: Generally, most people do not have to file a tax return if their gross income is less than their standard deduction. However, for those married filing separately, a return may be required if their gross income is at least $5