Standard Deduction 2024 Head Of Household Over 65. The personal exemption for 2024 remains at $0 (eliminating the personal exemption was part of the tax cuts. Per the irs, the standard deduction amount for tax year 2023 (filed in 2024) is $13,850 for single filers, $27,700 for married couples and $20,800 for heads of household.
Married filing joint (mfj) or surviving. People who are age 65 and over have a higher standard deduction than the basic standard deduction.