{
 "protocol": "verified-facts/0.2",
 "key": "us/income-tax/additional-standard-deduction-aged-blind-unmarried",
 "label": "Additional standard deduction for aged (65+) or blind, § 63(f) — per qualifying condition, unmarried and not a surviving spouse",
 "value": 2050,
 "unit": "USD/year",
 "period": "2026",
 "effectiveFrom": "2026-01-01",
 "effectiveTo": null,
 "source": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
 "quote": "§ 3.14(3) … The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.",
 "verifiedDate": "2026-10-03",
 "nextScheduledRefresh": "2026-11-01",
 "status": "fresh",
 "ageDays": 10,
 "maxAgeDays": null,
 "previous": {
  "value": 2000,
  "period": "2025",
  "effectiveFrom": "2025-01-01",
  "source": "https://www.irs.gov/pub/irs-drop/rp-24-40.pdf"
 },
 "scope": "Individuals; taxable income after deductions. Schedules per § 1(j)(2)(A)–(D) as adjusted by Rev. Proc. 2025-32 § 3.01 (which also reflects OBBBA changes).",
 "hash": "sha256:1ba753791ddaef4fc0ce01dcf907f8d94c0e540700c52e0ae94c161b9e7343bb",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..raoiQkFukc6ncq6PQPR_vr1-I8A8_kVi9ZPJN0vV-3a4Onp8JLPFz0EiLcDYdtg6MWn7THDAX0u2apyNHV5IBg",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/us/income-tax/additional-standard-deduction-aged-blind-unmarried",
  "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
 }
}