Irs Standard Deduction 2025 Married Jointly. If you are divorced under a final. For the 2023 tax year (for forms you file in 2025), the standard deduction is $13,850 for single filers and married couples filing separately, $27,700 for married couples.
If your spouse died in 2025 before filing a 2023 return, you can choose married filing jointly as your filing status on your 2023 return. And the standard deduction for heads of.