Standard deduction 2026
For tax year 2026 the standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly, and $24,150 for heads of household. Married people filing separately get $16,100. Those amounts are up from 2025, when the figures were $15,750 single, $31,500 married filing jointly, and $23,625 head of household. Tax year 2026 means the return you file in early 2027. The IRS set these amounts in Revenue Procedure 2025-32.
2026 standard deduction by filing status
| Filing status | 2026 standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
| Surviving spouse | $32,200 |
| Additional if 65+ or blind (married) | +$1,650 |
| Additional if 65+ or blind (single or head of household) | +$2,050 |
The additional amount stacks. Check one box for being 65 or older and one for being blind and you add it twice.
What is the standard deduction for 2026?
The standard deduction is a flat amount you subtract from your income before tax is figured, so you are not taxed on that slice of what you earned. You do not need receipts or proof to claim it. Most people take it instead of itemizing because it is larger and simpler.
For 2026 the base amounts are $16,100 (single), $32,200 (married filing jointly), $24,150 (head of household), and $16,100 (married filing separately). These rise a little most years with inflation.
What is the standard deduction if you are over 65?
If you are 65 or older, or blind, you add an extra amount on top of the base. For 2026 the additional standard deduction is:
- $1,650 if you are married (filing jointly or separately) or a surviving spouse.
- $2,050 if you are single or head of household.
You get the extra amount once for being 65 or older and again for being blind. A single filer who is both 65-plus and blind adds $2,050 twice, for $4,100 on top of the $16,100 base.
Separate from the standard deduction, a temporary senior deduction applies for tax years 2025 through 2028. People 65 and older can claim an extra $6,000 ($12,000 for a married couple if both qualify), and it is available whether you itemize or take the standard deduction. It phases out once modified adjusted gross income passes $75,000 (single) or $150,000 (married filing jointly). This deduction came from the 2025 law often called the One Big Beautiful Bill and is scheduled to expire after 2028.
How did the standard deduction change from 2025?
The base amounts went up with inflation. The table below shows 2025 next to 2026.
| Filing status | 2025 | 2026 |
|---|---|---|
| Single | $15,750 | $16,100 |
| Married filing jointly | $31,500 | $32,200 |
| Married filing separately | $15,750 | $16,100 |
| Head of household | $23,625 | $24,150 |
| Additional, aged or blind (married) | $1,600 | $1,650 |
| Additional, aged or blind (unmarried) | $2,000 | $2,050 |
There is a bigger story behind the 2025 numbers. The 2025 tax law made the higher standard deduction from the 2017 tax cuts permanent and bumped the base up again, setting the 2025 base amounts at $15,750, $31,500, and $23,625. The 2026 figures on this page are those raised amounts adjusted one more year for inflation. So the jump you may remember happened in 2025. For 2026 the change is a normal cost-of-living step.
Should I take the standard deduction or itemize?
Take whichever is larger. You cannot do both.
Itemizing means adding up specific deductions such as mortgage interest, state and local taxes (capped), and charitable gifts, then claiming that total instead of the standard amount. It only pays off if your itemized total beats your standard deduction.
For most people the standard deduction wins. A married couple filing jointly needs more than $32,200 in itemized deductions in 2026 before itemizing does anything for them. A single filer needs more than $16,100. If your deductible expenses fall short of your number in the table above, take the standard deduction and move on.
Sources
- 2026 standard deduction amounts, the aged/blind additional amounts, and the 2025 base figures: IRS Revenue Procedure 2025-32 (PDF) and the IRS 2026 inflation-adjustment announcement.
- The temporary senior deduction (2025-2028, $6,000 per eligible person, MAGI phaseouts): IRS, enhanced deduction for seniors.