What is Standard Deduction?
The standard deduction is a flat amount you can subtract from your income without itemizing or keeping receipts. It's the simplest, and for most people the biggest, deduction on the return.
How it works
The IRS sets the amount by filing status and bumps it every year for inflation. For 2025 it's $15,000 single, $30,000 married filing jointly, and $22,500 head of household. You compare it to your total itemized deductions and simply take whichever is larger — no documentation required for the standard amount.
A quick example
What people get wrong
Roughly 9 in 10 taxpayers now take the standard deduction. Only bother itemizing if your deductible expenses clearly beat your standard amount — otherwise you're doing paperwork for nothing.