2024 Standard Deduction Married Filing Separately. The amt exemption amount for 2024 is $85,700 for singles and $133,300 for married couples filing jointly (table 3). The 2023 standard deduction was $13,850 for single filers and those married filing separately, $27,700 for those married filing jointly, and $20,800 for heads of household.

In 2023, married filing separately taxpayers get a standard deduction of $13,850. The standard deduction amounts will increase to $14,600 for individuals and married couples filing separately, representing an increase of $750 from 2023.