WASHINGTON — The Internal Revenue Service will begin accepting and processing 2025 tax returns on Jan. 26, 2026. The official start of the filing season follows yearly updates to deduction amounts to keep up with the rising cost of living.
Standard Deduction Increases
For the 2025 tax year, the standard deduction allows taxpayers to lower their taxable income without needing to track or "itemize" individual expenses. These fixed amounts vary based on how a person files and reduce the portion of income subject to federal tax.
According to the IRS, the standard deduction amounts for the 2025 tax year are:
- Single individuals: $15,750
- Heads of household (unmarried with dependents): $23,625
- Married couples filing together: $31,500
The IRS typically updates these figures every year to account for inflation, making it easier for taxpayers to claim the reduction without extra paperwork. Because the standard deduction is a set amount, taxpayers do not need to provide documentation for specific costs to use it.
2025 Tax Brackets
The IRS has also established tax brackets for the 2025 tax year. Under this system, the tax rate a person pays depends on how much money they earn.
For single filers, tax rates for the 2025 tax year begin at 10%. This rate increases across several levels, reaching a top rate of 37% for income over $626,350.
Married couples filing together will enter the 22% tax bracket for income over $96,950. For these couples, the top tax rate of 37% applies to earnings over $751,600.
For more information, tax forms, or instructions, visit IRS.gov.
