2024 Standard Deduction Married. You are married but filing separate tax returns and your spouse itemizes deductions. The additional standard deduction for the aged or the blind will be $1,550.

You file a federal return within a certain time (less than 12 months) period due to a change in accounting. For example, a single taxpayer earning us$40,000 a year and who had no children in the 2024 tax year would qualify for a standard deduction of $14,600.