26 U.S.C. § 63
Except as provided in subsection (b), for purposes of this subtitle, the term "taxable income" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term "taxable income" means adjusted gross income, minus-
For purposes of this subtitle-
Except as otherwise provided in this subsection, the term "standard deduction" means the sum of-
For purposes of paragraph (1), the basic standard deduction is-
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
In the case of any taxable year beginning in a calendar year after 1988, each dollar amount contained in paragraph (2)(B), (2)(C), or (5) or subsection (f) shall be increased by an amount equal to-
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
In the case of-
the standard deduction shall be zero.
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
Paragraph (4) shall not apply to the dollar amounts contained in paragraphs (2)(B) and (2)(C).
In the case of a taxable year beginning after 2018, the $18,000 and $12,000 amounts in subparagraph (A) shall each be increased by an amount equal to-
If any increase under this clause is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.
For purposes of this subtitle, the term "itemized deductions" means the deductions allowable under this chapter other than-
Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year. For purposes of this subtitle, the determination of whether a deduction is allowable under this chapter shall be made without regard to the preceding sentence.
Any election under this subsection shall be made on the taxpayer's return, and the Secretary shall prescribe the manner of signifying such election on the return.
Under regulations prescribed by the Secretary, a change of election with respect to itemized deductions for any taxable year may be made after the filing of the return for such year. If the spouse of the taxpayer filed a separate return for any taxable year corresponding to the taxable year of the taxpayer, the change shall not be allowed unless, in accordance with such regulations-
This paragraph shall not apply if the tax liability of the taxpayer's spouse for the taxable year corresponding to the taxable year of the taxpayer has been compromised under section 7122.
The taxpayer shall be entitled to an additional amount of $600-
The taxpayer shall be entitled to an additional amount of $600-
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting "$750" for "$600".
For purposes of this subsection, an individual is blind only if his central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if his visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.
For purposes of this section, marital status shall be determined under section 7703.
26 U.S.C. § 63
Inflation Adjusted Items for Certain Years For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title.
EDITORIAL NOTES
CODIFICATIONAnother section 212(b) of div. EE of Pub. L. 116-260 amended sections 6662 and 6751 of this title.
AMENDMENTS2020-Subsec. (b)(4). Pub. L. 116-260, §212(b)(1), added par. (4).Subsec. (d)(2), (3). Pub. L. 116-260, §212(b)(2), added par. (2) and struck out former pars. (2) and (3) which read as follows:"(2) the deduction for personal exemptions provided by section 151, and"(3) any deduction provided in section 199A."2018-Subsecs. (b)(3), (d)(3). Pub. L. 115-141 substituted "any deduction" for "the deduction". 2017-Subsec. (b)(3). Pub. L. 115-97, §11011(b)(2), added par. (3).Subsec. (c)(4)(B). Pub. L. 115-97, §11002(d)(1)(K), substituted "for 'calendar year 2016' in subparagraph (A)(ii)" for "for 'calendar year 1992' in subparagraph (B)" in introductory provisions.Subsec. (c)(7). Pub. L. 115-97, §11021(a), added par. (7).Subsec. (d)(3). Pub. L. 115-97, §11011(b)(3), added par. (3).2014-Subsec. (c)(1). Pub. L. 113-295, §221(a) (13)(A), added subpars. (A) and (B) and struck out former subpars. (A) to (E) which read as follows: "(A) the basic standard deduction,"(B) the additional standard deduction,"(C) in the case of any taxable year beginning in 2008 or 2009, the real property tax deduction,"(D) the disaster loss deduction, and "(E) the motor vehicle sales tax deduction."Subsec. (c)(7) to (9). Pub. L. 113-295, §221(a) (13)(B), struck out pars. (7) to (9) which related to real property tax deduction, disaster loss deduction, and motor vehicle sales tax deduction, respectively. 2009-Subsec. (c)(1)(E). Pub. L. 111-5, §1008(c)(1), added subpar. (E).Subsec. (c)(9). Pub. L. 111-5, §1008(c)(2), added par. (9).2008-Subsec. (c)(1)(C). Pub. L. 110-343, §204(a), inserted "or 2009" after "2008". Pub. L. 110-289, §3012(a), added subpar. (C).Subsec. (c)(1)(D). Pub. L. 110-343, §706(b)(1), added subpar. (D).Subsec. (c)(7). Pub. L. 110-289, §3012(b), added par. (7).Subsec. (c)(8). Pub. L. 110-343, §706(b)(2), added par. (8). 2004-Subsec. (c)(2). Pub. L. 108-311, §101(b)(1), reenacted heading without change and amended text generally, substituting provisions relating to a specific percentage for provisions relating to applicable percentage in subpar. (A), redesignating subpar. (D) as (C), and deleting former subpar. (C) relating to married individuals filing separately.Subsec. (c)(4). Pub. L. 108-311, §101(b)(2)(A), substituted "(2)(C)" for "(2)(D)" in introductory provisions and in subpar. (B)(i).Subsec. (c)(7). Pub. L. 108-311, §101(b)(2)(B), struck out par. (7) which related to applicable percentage for purposes of par. (2). 2003-Subsec. (c)(7). Pub. L. 108-27 inserted table item relating to years 2003 and 2004.2002-Subsec. (c)(2). Pub. L. 107-147, §411(e)(1)(E), inserted "If any amount determined under subparagraph (A) is not a multiple of $50, such amount shall be rounded to the next lowest multiple of $50." at end.Subsec. (c)(2)(A). Pub. L. 107-147, §411(e)(1)(A), substituted "subparagraph (D)" for "subparagraph (C)".Subsec. (c)(2)(B). Pub. L. 107-147, §411(e)(1)(B), struck out "or" at end.Subsec. (c)(2)(C), (D). Pub. L. 107-147, §411(e)(1)(C), (D), added subpar. (C) and redesignated former subpar. (C) as (D).Subsec. (c)(4). Pub. L. 107-147, §411(e)(2)(C), which directed amendment by striking out the flush sentence at the end added by section 301(c)(2) of Public Law 107-17, was executed by striking out "The preceding sentence shall not apply to the amount referred to in paragraph (2)(A).", which was inserted by section 301(c)(2) of Pub. L. 107-16, to reflect the probable intent of Congress. See 2001 Amendment note below. Pub. L. 107-147, §411(e)(2)(A), substituted "paragraph (2)(B), (2)(D), or (5)" for "paragraph (2) or (5)" in introductory provisions.Subsec. (c)(4)(B)(i). Pub. L. 107-147, §411(e)(2)(B), substituted "paragraph (2)(B), (2)(D)," for "paragraph (2)".2001-Subsec. (c)(2)(A). Pub. L. 107-16, §301(a)(1), substituted "the applicable percentage of the dollar amount in effect under subparagraph (C) for the taxable year" for "$5,000". Subsec. (c)(2)(B). Pub. L. 107-16, §301(a)(2), inserted "or" at end.Subsec. (c)(2)(C). Pub. L. 107-16, §301(a)(3), substituted "in any other case." for "in the case of an individual who is not married and who is not a surviving spouse or head of household, or". Subsec. (c)(2)(D). Pub. L. 107-16, §301(a)(4), struck out subpar. (D) which read as follows: "$2,500 in the case of a married individual filing a separate return."Subsec. (c)(4). Pub. L. 107-16, §301(c)(2), inserted at end "The preceding sentence shall not apply to the amount referred to in paragraph (2)(A)."Subsec. (c)(7). Pub. L. 107-16, §301(b), added par. (7). 1997-Subsec. (c)(4). Pub. L. 105-34, §1201(a)(2), in introductory provisions, substituted "(5)" for "(5)(A)" and, in subpar. (B), substituted "by substituting for 'calendar year 1992' in subparagraph (B) thereof-" for "by substituting 'calendar year 1987' for 'calendar year 1992' in subparagraph (B) thereof" and added cls. (i) and (ii). Subsec. (c)(5)(B). Pub. L. 105-34, §1201(a)(1), substituted "the sum of $250 and such individual's earned income" for "such individual's earned income".1993-Subsec. (c)(4)(B). Pub. L. 103-66 substituted "1992" for "1989".1990-Subsec. (c)(4)(B). Pub. L. 101-508, §11101(d)(1)(D), inserted before period at end ", by substituting 'calendar year 1987' for 'calendar year 1989' in subparagraph (B) thereof".Subsec. (h). Pub. L. 101-508, §11801(a)(4), struck out subsec. (h) "Transitional rule for taxable years beginning in 1987" which read as follows: "In the case of any taxable year beginning in 1987, paragraph (2) of subsection (c) shall be applied- "(1) by substituting '$3,760' for '$5,000',"(2) by substituting '$2,540' for '$4,400',"(3) by substituting '$2,540' for '$3,000', and"(4) by substituting '$1,880' for '$2,500'.The preceding sentence shall not apply if the taxpayer is entitled to an additional amount determined under subsection (f) (relating to additional amount for aged and blind) for the taxable year."1988-Subsec. (c)(5). Pub. L. 100-647 substituted "basic standard deduction" for "standard deduction" in heading and text.1986-Subsec. (a). Pub. L. 99-514, §102(a), substituted "In general" for "Corporations" in heading and amended text generally. Prior to amendment, text read as follows: "For purposes of this subtitle, in the case of a corporation, the term 'taxable income' means gross income minus the deductions allowed by this chapter." Subsec. (b). Pub. L. 99-514, §102(a), substituted "Individuals who do not itemize their deductions" for "Individuals" in heading and amended text generally. Prior to amendment, text read as follows: "For purposes of this subtitle, in the case of an individual, the term 'taxable income' means adjusted gross income-"(1) reduced by the sum of- "(A) the excess itemized deductions,"(B) the deductions for personal exemptions provided by section 151, and "(C) the direct charitable deduction, and"(2) increased (in the case of an individual for whom an unused zero bracket amount computation is provided by subsection (e)) by the unused zero bracket amount (if any)."Subsec. (c). Pub. L. 99-514, §102(a), substituted "Standard deduction" for "Excess itemized deductions" in heading and amended text generally. Prior to amendment, text read as follows: "For purposes of this subtitle, the term 'excess itemized deductions' means the excess (if any) of-"(1) the itemized deductions, over"(2) the zero bracket amount."Subsec. (c)(6)(C) to (E). Pub. L. 99-514, §1272(d)(6), redesignated subpars. (D) and (E) as (C) and (D), respectively, and struck out former subpar. (C) which read as follows: "a citizen of the United States entitled to the benefits of section 931 (relating to income from sources within possessions of the United States),".Subsec. (d). Pub. L. 99-514, §102(a), substituted "Itemized deductions" for "Zero bracket amount" in heading and amended text generally. Prior to amendment, subsec. (d) read as follows: "For purposes of this subtitle, the term 'zero bracket amount' means- "(1) in the case of an individual to whom subsection (a), (b), (c), or (d) of section 1 applies, the maximum amount of taxable income on which no tax is imposed by the applicable subsection of section 1, or"(2) zero in any other case."Subsec. (e). Pub. L. 99-514, §102(a), substituted "Election to itemize" for "Unused zero bracket amount" in heading.Subsec. (e)(1). Pub. L. 99-514, §102(a), substituted "In general" for "Individuals for whom computation must be made" in heading and amended text generally. Prior to amendment, text read as follows: "A computation for the taxable year shall be made under this subsection for the following individuals:"(A) a married individual filing a separate return where either spouse itemized deductions,"(B) a nonresident alien individual, "(C) a citizen of the United States entitled to the benefits of section 931 (relating to income from sources within possessions of the United States), and"(D) an individual with respect to whom a deduction under section 151(e) is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins."Subsec. (e)(2). Pub. L. 99-514, §102(a), substituted "Time and manner of election" for "Computation" in heading and amended text generally. Prior to amendment, text read as follows: "For purposes of this subtitle, an individual's unused zero bracket amount for the taxable year is an amount equal to the excess (if any) of-"(A) the zero bracket amount, over"(B) the itemized deductions.In the case of an individual referred to in paragraph (1)(D), if such individual's earned income (as defined in section 911(d)(2)) exceeds the itemized deductions, such earned income shall be substituted for the itemized deductions in subparagraph (B)." Subsec. (e)(3). Pub. L. 99-514, §102(a), in amending subsec. (e) generally, added par. (3).Subsec. (f). Pub. L. 99-514, §102(a), substituted "Aged or blind additional amounts" for "Itemized deductions" in heading and amended text generally. Prior to amendment, text read as follows: "For purposes of this subtitle, the term 'itemized deductions' means the deductions allowable by this chapter other than- "(1) the deductions allowable in arriving at adjusted gross income,"(2) the deductions for personal exemptions provided by section 151, and"(3) the direct charitable deduction."Subsec. (g). Pub. L. 99-514, §102(a), amended subsec. (g) generally, substituting provision that marital status be determined under section 7703 for provisions relating to election to itemize. See subsec. (e).Subsec. (h). Pub. L. 99-514, §102(a), substituted "Transitional rule for taxable years beginning in 1987" for "Marital status" in heading and amended text generally. Prior to amendment, text read as follows: "For purposes of this section, marital status shall be determined under section 143."Subsec. (i). Pub. L. 99-514, §102(a), in amending section generally, struck out subsec. (i), "Direct charitable deduction", which read as follows: "For purposes of this section, the term 'direct charitable deduction' means that portion of the amount allowable under section 170(a) which is taken as a direct charitable deduction for the taxable year under section 170(i)." 1981-Subsec. (b)(1)(C). Pub. L. 97-34, §121(b)(1), added subpar. (C).Subsec. (d). Pub. L. 97-34, §104(b), substituted a blanket reference to individuals to whom subsection (a), (b), (c), or (d) of section 1 applies and the maximum amount of taxable income on which no tax is imposed by the applicable subsection of section 1 for provisions specifically referring to amounts of $3,400 in the case of (A) a joint return under section 6013, or (B) a surviving spouse (as defined in section 2(a)), $2,300 in the case of an individual who is not married and who is not a surviving spouse (as so defined), and $1,700 in the case of a married individual filing a separate return.Subsec. (e)(2). Pub. L. 97-34, §111(b)(4), substituted "section 911(d)(2)" for "section 911(b)" in provisions following subpar. (B).Subsec. (f)(3). Pub. L. 97-34, §121(c)(2), added par. (3).Subsec. (i). Pub. L. 97-34, §121(b)(2), added subsec. (i). 1978-Pub. L. 95-600 substituted "$3,400" for "$3,200" in par. (1), "$2,300" for "$2,200" in par. (2), and "$1,700" for "$1,600" in par. (3).1977-Pub. L. 95-30 completely revised definition of taxable income from one using the concept of a standard deduction and consisting of subsecs. (a) and (b) entitled, respectively, "General rule" and "Individuals electing standard deduction" to definition using the concepts of zero bracket amounts and excess itemized deductions and consisting of subsecs. (a) to (h) entitled, respectively, "Corporations", "Individuals", "Excess itemized deductions", "Zero bracket amount", "Unused zero bracket amount", "Itemized deductions", "Election to itemize", and "Marital status".
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 2020 AMENDMENT Amendment by Pub. L. 116-260 applicable to taxable years beginning after Dec. 31, 2020, see section 212(d) of div. EE of Pub. L. 116-260, set out as a note under section 62 of this title.
EFFECTIVE DATE OF 2018 AMENDMENT Amendment by Pub. L. 115-141 effective as if included in section 11011 of Pub. L. 115-97, see section 101(d) of Pub. L. 115-141, set out as a note under section 62 of this title.
EFFECTIVE DATE OF 2017 AMENDMENT Amendment by section 11002(d)(1)(K) of Pub. L. 115-97 applicable to taxable years beginning after Dec. 31, 2017, see section 11002(e) of Pub. L. 115-97, set out as a note under section 1 of this title. Amendment by section 11011(b)(2), (3) of Pub. L. 115-97 applicable to taxable years beginning after Dec. 31, 2017, see section 11011(e) of Pub. L. 115-97, set out as a note under section 62 of this title. Pub. L. 115-97, §11021(b), Dec. 22, 2017, 131 Stat. 2073, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2017."
EFFECTIVE DATE OF 2014 AMENDMENT Amendment by Pub. L. 113-295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113-295, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 2009 AMENDMENT Amendment by Pub. L. 111-5 applicable to purchases on or after Feb. 17, 2009, in taxable years ending after such date, see section 1008(e) of Pub. L. 111-5, set out as a note under section 56 of this title.
EFFECTIVE DATE OF 2008 AMENDMENT Pub. L. 110-343, div. C, title II, §204(b), Oct. 3, 2008, 122 Stat. 3865, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2008."Amendment by section 706(b)(1), (2) of Pub. L. 110-343 applicable to disasters declared in taxable years beginning after Dec. 31, 2007, see section 706(d)(1) of Pub. L. 110-343, set out as a note under section 56 of this title. Pub. L. 110-289, div. C, title I, §3012(c), July 30, 2008, 122 Stat. 2892, provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2007."
EFFECTIVE AND TERMINATION DATES OF 2004 AMENDMENTAmendment by Pub. L. 108-311 applicable to taxable years beginning after Dec. 31, 2003, see section 101(e) of Pub. L. 108-311, set out as a note under section 1 of this title.Amendment by Pub. L. 108-311 subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107-16, §901, to the same extent and in the same manner as the provisions of such Act to which such amendments relate, see section 105 of Pub. L. 108-311, set out as a note under section 1 of this title. Title IX of Pub. L. 107-16 was repealed by Pub. L. 112-240, §101(a)(1), Jan. 2, 2013, 126 Stat. 2315.
EFFECTIVE AND TERMINATION DATES OF 2003 AMENDMENT Pub. L. 108-27, §103(c), May 28, 2003, 117 Stat. 754, provided that: "The amendments made by this section [amending this section and provisions set out as an Effective and Termination Dates of 2001 Amendment note under section 1 of this title] shall apply to taxable years beginning after December 31, 2002."Amendments by title I of Pub. L. 108-27 subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107-16, §901, to the same extent and in the same manner as the provisions of such Act to which such amendments relate, see section 107 of Pub. L. 108-27, set out as a note under section 1 of this title. Title IX of Pub. L. 107-16 was repealed by Pub. L. 112-240, §101(a)(1), Jan. 2, 2013, 126 Stat. 2315.
EFFECTIVE DATE OF 2002 AMENDMENT Amendment by Pub. L. 107-147 effective as if included in the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107-16, to which such amendment relates, see section 411(x) of Pub. L. 107-147, set out as a note under section 25B of this title.
EFFECTIVE DATE OF 2001 AMENDMENT Amendment by Pub. L. 107-16 applicable to taxable years beginning after Dec. 31, 2002, see section 301(d) of Pub. L. 107-16, set out as an Effective and Termination Dates of 2001 Amendment note under section 1 of this title.
EFFECTIVE DATE OF 1997 AMENDMENT Amendment by Pub. L. 105-34 applicable to taxable years beginning after Dec. 31, 1997, see section 1201(c) of Pub. L. 105-34, set out as a note under section 59 of this title.
EFFECTIVE DATE OF 1993 AMENDMENT Amendment by Pub. L. 103-66 applicable to taxable years beginning after Dec. 31, 1992, see section 13201(c) of Pub. L. 103-66, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1990 AMENDMENT Amendment by section 11101(d)(1)(D) of Pub. L. 101-508 applicable to taxable years beginning after Dec. 31, 1990, see section 11101(e) of Pub. L. 101-508, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT Amendment by Pub. L. 100-647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99-514, to which such amendment relates, see section 1019(a) of Pub. L. 100-647, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT Amendment by section 102(a) of Pub. L. 99-514 applicable to taxable years beginning after Dec. 31, 1986, see section 151(a) of Pub. L. 99-514, set out as a note under section 1 of this title.Amendment by section 1272(d)(6) of Pub. L. 99-514 applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 1277 of Pub. L. 99-514, set out as a note under section 931 of this title.
EFFECTIVE DATE OF 1981 AMENDMENT Amendment by section 104(b) of Pub. L. 97-34 applicable to taxable years beginning after Dec. 31, 1984, see section 104(e) of Pub. L. 97-34, set out as a note under section 1 of this title.Amendment by section 111(b)(4) of Pub. L. 97-34 applicable with respect to taxable years beginning after Dec. 31, 1981, see section 115 of Pub. L. 97-34, set out as a note under section 911 of this title.Amendment by section 121(b), (c)(2) of Pub. L. 97-34 applicable to contributions made after Dec. 31, 1981, in taxable years beginning after such date, see section 121(d) of Pub. L. 97-34, set out as a note under section 170 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT Amendment by Pub. L. 95-600 effective with respect to taxable years beginning after Dec. 31, 1978, see section 101(f)(1) of Pub. L. 95-600, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1977 AMENDMENT Amendment by Pub. L. 95-30 applicable to taxable years beginning after Dec. 31, 1976, see section 106(a) of Pub. L. 95-30, set out as a note under section 1 of this title.
SAVINGS PROVISIONFor provisions that nothing in amendment by section 11801 of Pub. L. 101-508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101-508, set out as a note under section 45K of this title.
- Secretary
- The term "Secretary" means the Secretary of the Treasury or his delegate.
- corporation
- The term "corporation" includes associations, joint-stock companies, and insurance companies.
- joint return
- The term "joint return" means a single return made jointly under section 6013 by a husband and wife.
- taxable year
- The term "taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the taxable income is computed under subtitle A. "Taxable year" means, in the case of a return made for a fractional part of a year under the provisions of subtitle A or under regulations prescribed by the Secretary, the period for which such return is made.
- taxpayer
- The term "taxpayer" means any person subject to any internal revenue tax.