2024 Irs Standard Deduction Married Jointly. The 2024 standard deduction is $14,600 for single filers and those married filing separately, $21,900 for heads of household and $29,200 for joint filers and surviving spouses. The amt exemption amount for 2024 is $85,700 for singles and $133,300 for married couples filing jointly (table 3).

Single or married filing separately: Your filing status changes from married filing jointly (or qualifying surviving spouse) to head of household or single (or married filing separately) or from head of household to single (or.