Here’s what HIVE AI had to say about “Should I take the higher 2025 standard deduction or itemize my deductions on my 2025 return?”:
How to decide for your 2025 federal return
You generally should take whichever is larger:
- Your 2025 standard deduction, or
- Your total 2025 itemized deductions on Schedule A.
In most cases, your federal income tax will be less if you take the larger of the two. 1 2
2025 standard deduction (amount to beat)
For 2025, the IRS’s current guidance reflecting 2025 law changes shows these standard deduction amounts:
- Married filing jointly / qualifying surviving spouse: $31,500
- Head of household: $23,625
- Single / married filing separately: $15,750 5
If you (or your spouse) are age 65+ and/or blind, you may also qualify for an additional standard deduction amount. 6
When itemizing is more likely to win in 2025
Itemizing is more likely to beat the standard deduction if you have sizable Schedule A deductions, commonly:
- Mortgage interest (if eligible)
- Charitable contributions
- Medical expenses above the applicable AGI threshold
- State and local taxes (SALT), subject to limits 2
For 2025, the IRS guidance reflecting 2025 law changes indicates the SALT itemized deduction limit increased to $40,000 ($20,000 if married filing separately), with a phase-down for higher incomes. 7
Cases where you cannot take the standard deduction
Your standard deduction can be zero in certain situations (so itemizing is the only option), including:
- Married filing separately when your spouse itemizes
- Certain nonresident/dual-status situations
- Certain short tax years 3 4
If you share your filing status and your estimated Schedule A totals (SALT, mortgage interest, charity, medical over the threshold), I can tell you which side is higher for 2025.
Sources
1 – IRS – Publication 501 Dependents, Standard Deduction, and Filing Information 📄 Summarize
2 – IRS.gov – About Schedule A (Form 1040), Itemized Deductions 📄 Summarize
3 – IRS – Publication 505 Tax Withholding and Estimated Tax 📄 Summarize
4 – IRC § 63(c) 📄 Summarize
5 – How to update withholding to account for tax law changes for 2025
6 – Internal Revenue Bulletin: 2024-45
7 – 1040 (2025) | Internal Revenue Service
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