2022 Tax Deductions and Exemptions

Standard Deduction

• Single: $12,950
• Joint returns & surviving spouses: $25,900
• Married filing separately: $12,950
• Head of household: $19,400

The standard deduction increases by $1,400 for a married taxpayer aged 65 or older or blind ($2,800 if both 65 and blind); by $1,750 for a single taxpayer aged 65 or older or blind ($3,400 if both 65 and blind).

Personal Exemptions: Suspended through 2025

No personal exemption is allowed to an individual who is eligible to be claimed as a dependent on another taxpayer’s return.