Filing Requirements & Standard Deductions (2023)

2023 Income Tax Season (filing in 2024)

Standard Deductions 2023

If your filing status is: Base Amount

Over 65? Blind? 

Add these to the numbers to the right

Single $  13850 $ 1850
Married (filing jointly) $  27700 $ 3700
Married (but filing separately) $  13850 $ 1850
Head of Household (HOH) $  18000 $ 1850
Qualifying Widow(er) with Qualifying Child $  27700 $  1850
A Dependent of Another Person Earned Income+ $400 OR $ 1250 $  1300 ($1600 if single or HOH)

Filing Requirements for 2023

(NOTE:  There are OTHER special situations, including Dependents)

If your filing status is: Age as of 31 December 2018 You MUST file if your 2018 income was this or more
Single 64 or less $ 12950
—- 65 or older $ 14700
Married (filing jointly) BOTH of you are under 65 $ 25900
—- One of you is over 65 $ 27300
—- BOTH of your are over 65 $ 28700
Married filing separately any age $ 5 (this is NOT a typo!)
Head of Household 64 or less $ 19400
65 or older $ 21500
Qualifying Widow(er) with Qualifying Child 64 or less $ 25900
65 or older $ 27300