Married filing jointly standard deduction amounts
The Internal Revenue Service (IRS) adjusts the standard deduction annually for inflation. The Working Families Tax Cut, also known as the One Big Beautiful Bill, increased the previously announced amounts for 2025.
| Tax year | Standard deduction for married filing jointly |
|---|---|
| 2025 | $31,500 |
| 2026 | $32,200 |
Source: Internal Revenue Service
Additional amounts for age or blindness
Married couples filing jointly may increase their standard deduction for each spouse who is age 65 and older or blind. Age and blindness count as separate qualifying conditions.
| Qualifying conditions for spouses filing jointly | 2025 tax year | 2026 tax year |
|---|---|---|
| One qualifying condition | +$1,600 | +$1,650 |
| Two qualifying conditions | +$3,200 | +$3,300 |
Source: Internal Revenue Service (1, 2)
For example, if both spouses are age 65 and older in 2025, their standard deduction would be $34,700. That includes the $31,500 base deduction plus $3,200 for two qualifying conditions.
A spouse who is both age 65 and older and blind has two qualifying conditions. This means a couple may have more than two qualifying conditions.
Separate deduction for eligible seniors
An additional senior deduction is available to eligible taxpayers age 65 and older for tax years 2025 through 2028. This is different from the additional standard deduction described above, and is claimed on Schedule 1-A.
Married couples filing jointly may deduct up to:
- $6,000 when one spouse qualifies
- $12,000 when both spouses qualify
This deduction:
- Is available whether the couple itemizes or claims the standard deduction
- Begins to phase out when modified adjusted gross income (MAGI) exceeds $150,000 for joint filers
- Requires married taxpayers to file jointly
Choosing between standard and itemized deductions
Whether the standard deduction or itemized deductions saves more depends on the couple’s qualifying expenses. Itemized deductions may include:
- Mortgage interest
- State and local taxes
- Charitable contributions
- Medical expenses above 7.5% of adjusted gross income
Note: New tax laws for the 2026 tax year mean joint filers who don’t itemize may separately deduct up to $2,000 in qualifying cash contributions to certain charitable organizations.
