2024 Standard Deduction Married Filing Separately. For the 2023 tax year (for forms you file in 2024), the standard deduction is $13,850 for single filers and married couples filing separately, $27,700 for married. $750,000 (or $375,000 if married filing separately) in 2023 and 2024, for a main residency, a second.

The 2024 standard deduction is presented below for 4 of the most common filing statuses. The standard deduction for 2023 is: