The no-questions-asked amount everyone can subtract from income before tax.
For 2025 it is $15,000 single / $30,000 married filing jointly. Itemize only when mortgage interest, state taxes, and charity exceed it — most filers no longer do.
Example: $95,000 income − $15,000 = $80,000 taxable for a single filer.
FAQ
What is Standard Deduction in simple terms?
For 2025 it is $15,000 single / $30,000 married filing jointly. Itemize only when mortgage interest, state taxes, and charity exceed it — most filers no longer do.