Standard Deduction 2024 Married Separately. If you were legally married at the end of 2024 your filing choices will be married filing jointly or married filing separately. It's $21,900 for heads of household and $29,200 for married filing jointly or qualifying.
The portion of income not subject to tax for single taxpayers and married individuals filing separately is $14,600 for the 2024 tax year. And for heads of households, the standard deduction will be $21,900 for tax year 2024, an increase of $1,100 from the amount for tax year 2023.