2024 Standard Deduction Married Joint Senior. The additional standard deduction amount for 2024 (returns usually filed in early 2025) is $1,550 ($1,950 if unmarried and not a surviving spouse).  — for 2023 the irs standard deduction for seniors is $13,850 for those filing single or married filing separately, $27,700 for qualifying widows or married filing jointly, and $20,800 for a head of household.

The additional standard deduction amount will increase to $1,950 if the individual is unmarried and not a surviving. The top tax rate will remain at 37% for married couples filing jointly, however the income bracket has increased from $693,750 in 2023 to $731,200 in 2024.