Head of Household Standard Deduction 2025
HOH filers get a $22,500 standard deduction in 2025 — $8,650 more than Single filers.
2025 Standard Deduction by Filing Status
| Filing Status | Standard Deduction | Difference from Single |
|---|---|---|
| Single | $13,850 | — |
| Head of Household | $22,500 | +$8,650 |
| Married Filing Jointly | $27,300 | +$13,450 |
| Married Filing Separately | $13,850 | — |
| Qualifying Widow(er) | $27,300 | +$13,450 |
$22,500 Standard Deduction
This amount is automatically subtracted from your gross income, reducing your taxable income without needing receipts or documentation.
How the Standard Deduction Works
What Is the Standard Deduction?
The standard deduction is a flat dollar amount that reduces your taxable income. You don't need receipts or documentation — just claim it when you file. For HOH filers, this amount is $22,500 in 2025.
Example: How $22,500 Deduction Saves Money
| Your Gross Income | $60,000 |
| Standard Deduction (HOH) | -$22,500 |
| Taxable Income | $37,500 |
You only pay taxes on $37,500 instead of $60,000. At the 12% bracket, this saves you approximately $2,700 in federal taxes.
Automatic — No Action Required
When you file your tax return, the standard deduction is automatically applied. You don't need to:
- • Keep receipts
- • Track expenses
- • Fill out additional forms
- • Prove anything to the IRS
Additional Standard Deduction Amounts
Age 65 or Older
If you're 65 or older by December 31, you get an additional $1,950 added to your standard deduction.
Total Deduction if 65+:
$24,450
$22,500 + $1,950 age bonus
Blind
If you're legally blind, you get an additional $1,950 added to your standard deduction.
Total Deduction if Blind:
$24,450
$22,500 + $1,950 blindness bonus
Both 65+ AND Blind
If you're both 65 or older AND blind, you get both additional amounts.
Total Deduction if Both:
$26,400
$22,500 + $1,950 + $1,950
Standard Deduction vs Itemizing
| Feature | Standard Deduction | Itemized Deductions |
|---|---|---|
| Amount (HOH) | $22,500 flat | Sum of all qualifying expenses |
| Documentation | None required | Must keep receipts and records |
| Complexity | Simple — one line | Complex — Schedule A required |
| Best For | Most HOH filers (90%+) | High deductible expenses |
Take Standard Deduction If:
- • Your itemized deductions would be less than $22,500
- • You don't have mortgage interest
- • State and local taxes under $10,000
- • Medical expenses under 7.5% of income
- • Few charitable contributions
- • You want simplicity
Consider Itemizing If:
- • Mortgage interest + property taxes high
- • Large medical expenses (>7.5% AGI)
- • Substantial charitable giving
- • Casualty/theft losses
- • Total itemized > $22,500
Common Itemized Deductions
🏠 Mortgage Interest
Interest on up to $750,000 of mortgage debt ($375,000 if MFS). This is often the largest itemized deduction.
🏛️ State and Local Taxes (SALT)
Property taxes + state income tax, capped at $10,000 total.
💊 Medical Expenses
Medical and dental expenses exceeding 7.5% of your AGI. Includes insurance premiums, prescriptions, procedures.
🎁 Charitable Contributions
Cash and property donations to qualified charities. Generally limited to 60% of AGI for cash, 30% for property.
🔥 Casualty and Theft Losses
Only for federally declared disaster areas. Each loss must exceed $100 + 10% of AGI.
Example: Should You Itemize?
| Mortgage Interest | $15,000 |
| Property Taxes | $8,000 |
| State Income Tax | $2,000 (part of SALT cap) |
| Total SALT (capped) | $10,000 |
| Charitable Contributions | $3,500 |
| Total Itemized Deductions | $28,500 |
| Standard Deduction (HOH) | $22,500 |
| Extra Benefit from Itemizing | $6,000 |
✓ Itemizing saves an additional $6,000 in taxable income (~$1,320 in taxes at 22% bracket)
Calculate Your HOH Taxes with $22,500 Deduction
Our calculator automatically applies the standard deduction to show your accurate tax liability
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