The standard deduction for 2021 will be $25,100, an increase of $300, for married couples filing joint returns; $12,550, an increase of $150, for single taxpayers’ individual returns and married individuals filing separately; and $18,800, an increase of $150, for heads of households.

The additional standard deduction amount for an individual who is aged or blind will be $1,350; however, if the individual is unmarried and not a surviving spouse, the amount will be $1,700.

The standard deduction for an individual who can be claimed as a dependent on another taxpayer’s return cannot exceed the greater of (1) $1,100, or (2) $350 plus the individual’s earned income (but not more than the regular standard deduction, $12,550).