The standard deduction for married couples filing jointly for tax year 2022 rises to $25,900 up $800 from the prior year.
For single taxpayers and married individuals filing separately, the standard deduction rises to $12,950 for 2022, up $400
For heads of households, the standard deduction will be $19,400 for tax year 2022, up $600.
Before the Tax Cut and Jobs Act, taxpayers were allowed a deduction for each individual claimed on the tax return (taxpayer(s) and their dependents). That deduction has not been restored, and remains at $0 for tax year 2022 as it has since 2018.
