2025 standard deduction amounts
$15,000 single/MFS. $30,000 MFJ. $22,500 Head of Household. Additional amounts for age 65+ and blind filers.
Common itemized deductions
State and local taxes (capped at $10,000 combined). Home mortgage interest. Charitable contributions. Medical expenses over 7.5% of AGI. Casualty losses in federally declared disaster areas.
When itemizing wins
Generally when state+local tax reaches the $10,000 cap AND mortgage interest AND charitable giving combined exceed the standard deduction. This is most common for homeowners in high-tax states or high-mortgage-balance situations.
Have a specific situation?
Call the office and a human answers.
Bunching strategy
Stack charitable giving into one year and take standard deduction the next. A donor-advised fund lets you deduct in year one and distribute to charities over time.
Common questions
- Can I itemize state taxes and take standard deduction on federal?
- No. The federal decision determines both. Some states allow the opposite choice independently.