Single Filer Standard Deduction 2024. For the 2024 tax year, the adjusted gross income (agi) amount for joint filers to determine the reduction in the lifetime learning credit is $160,000; It's $3,100 per qualifying individual if you are married.

This publication discusses some tax rules that affect every person who may have to file a federal income tax return. The standard deduction for single filers and for married people who file separate returns rises to $14,600, up $750 from 2023;