2025 Tax Brackets Married Filing Separately Over 65. Taxpayers who are 65 or older can take an additional standard deduction, which is also adjusted for inflation. $30,083.65 plus 10.30% of the amount over $360,659.
For single and married individuals filing separately for the 2025 tax year, the standard deduction increases 2.7% to $15,000 (+$400 from 2024). It’s $3,100 per qualifying individual if you are married, filing jointly or separately.