Standard Tax Deduction 2025 Married Jointly And. The 2025 standard deduction for qualifying surviving spouse is $29,200. For the tax year 2025, the top tax rate is 37% for individual single taxpayers with incomes greater than $609,350 ($731,200 for married couples filing jointly).

The 2025 standard deduction for head of household is $21,900. The 2025 standard deduction for tax returns filed in 2025 is $14,600 for single filers, $29,200 for joint filers or $21,900 for heads of household.