Before your income ever touches a tax bracket, the tax code lets you shield a portion of it. You get one choice: take the flat standard deduction, or itemize your real deductible expenses. Pick the bigger one — that's the whole game.
The basic choice
A deduction reduces your taxable income. The standard deduction is a no-questions-asked flat amount. Itemizing means listing specific deductible expenses instead. You take whichever is larger — never both.
The standard deduction (2025)
| Filing status | Standard deduction |
|---|---|
| Single | $15,000 |
| Married filing jointly | $30,000 |
| Head of household | $22,500 |
Because these amounts are sizable, the vast majority of filers come out ahead just taking the standard deduction.
What you can itemize
Itemizing can win if you have large amounts of:
- Mortgage interest on your home loan
- State and local taxes (SALT, subject to a cap)
- Charitable donations
- Large medical expenses above a threshold
How to decide in two minutes
Total your itemizable expenses for the year. Compare to your standard deduction. If your itemized total is higher, itemize. If not, take the standard deduction and move on. Homeowners in high-tax states with a mortgage are the most likely to benefit from itemizing.
Frequently asked questions
Should I itemize or take the standard deduction?
Add up your itemizable expenses. If the total exceeds your standard deduction, itemizing saves more; otherwise take the standard deduction.
Why do most people take the standard deduction?
Because the standard deduction is large enough that most filers' itemizable expenses don't exceed it, especially after recent increases.