{
  "metadata": {
    "dataset": "Standard Deduction",
    "description": "IRS standard deduction base amounts for tax years 2026, 2025, 2024, and 2023 — one record per tax year, with the base amount for each filing status and the additional amount per condition (age 65 or older, or blindness) for married and for unmarried filers. The 2025 amounts are the operative amounts that apply to 2025 returns (Rev. Proc. 2024-40 as amended by the One Big Beautiful Bill Act, as published on the source page).",
    "publisher": "TallyUp",
    "publisher_url": "https://tallyuptools.com/",
    "source_agency": "Internal Revenue Service (IRS)",
    "source_dataset": "Standard deduction amounts",
    "source_releases": [
      "Rev. Proc. 2025-32 — tax year 2026",
      "Rev. Proc. 2024-40, as amended (see note) — tax year 2025",
      "Rev. Proc. 2023-34 — tax year 2024",
      "Rev. Proc. 2022-38 — tax year 2023"
    ],
    "source_page": "https://tallyuptools.com/tax-data/standard-deduction/",
    "figures_current_as_of": "October 27, 2026",
    "checked_date": "2026-10-27",
    "record_count": 4,
    "note": "Figures published by the Internal Revenue Service (IRS); federal tax figures are in the public domain. This file presents them in TallyUp's own format. It is not published by, affiliated with, or endorsed by the IRS. Verify any figure you rely on at irs.gov or with a qualified tax professional before filing or paying.",
    "citation": "If you reuse this file, please cite TallyUp and link to the source page above (attribution requested, not a licence condition — the underlying federal figures are public domain)."
  },
  "records": [
    {
      "tax_year": 2026,
      "single_usd": 16100,
      "married_filing_jointly_usd": 32200,
      "head_of_household_usd": 24150,
      "married_filing_separately_usd": 16100,
      "additional_married_per_condition_usd": 1650,
      "additional_unmarried_per_condition_usd": 2050,
      "irs_source": "Rev. Proc. 2025-32"
    },
    {
      "tax_year": 2025,
      "single_usd": 15750,
      "married_filing_jointly_usd": 31500,
      "head_of_household_usd": 23625,
      "married_filing_separately_usd": 15750,
      "additional_married_per_condition_usd": 1600,
      "additional_unmarried_per_condition_usd": 2000,
      "irs_source": "Rev. Proc. 2024-40, as amended (see note)"
    },
    {
      "tax_year": 2024,
      "single_usd": 14600,
      "married_filing_jointly_usd": 29200,
      "head_of_household_usd": 21900,
      "married_filing_separately_usd": 14600,
      "additional_married_per_condition_usd": 1550,
      "additional_unmarried_per_condition_usd": 1950,
      "irs_source": "Rev. Proc. 2023-34"
    },
    {
      "tax_year": 2023,
      "single_usd": 13850,
      "married_filing_jointly_usd": 27700,
      "head_of_household_usd": 20800,
      "married_filing_separately_usd": 13850,
      "additional_married_per_condition_usd": 1500,
      "additional_unmarried_per_condition_usd": 1850,
      "irs_source": "Rev. Proc. 2022-38"
    }
  ]
}