What Is the Standard Deduction?
The standard deduction is a fixed dollar amount that reduces the income you're taxed on. When you file your federal tax return, you choose between taking the standard deduction or itemizing your deductions — whichever gives you the larger tax break. Most taxpayers (roughly 90%) take the standard deduction because it's simpler and often larger than their itemized total.
The IRS adjusts the standard deduction annually for inflation. For the 2026 tax year (returns filed in early 2027), the amounts have increased from 2025 levels.
2026 Standard Deduction Amounts
| Filing Status | Standard Deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Married Filing Separately | $16,100 |
| Head of Household | $24,150 |
Additional Deduction for Age 65+ and Blind
If you are age 65 or older, or legally blind, you qualify for an additional standard deduction on top of the base amount. If you are both 65+ and blind, you get the additional amount twice.
| Filing Status | Additional Amount (per qualifying condition) |
|---|---|
| Single or Head of Household | $2,050 |
| Married (Filing Jointly or Separately) | $1,650 |
Example: A single filer age 67 would receive a total standard deduction of $16,100 + $2,050 = $18,150. A married couple filing jointly where both spouses are 65+ would get $32,200 + $1,650 + $1,650 = $35,500.
Dependent Standard Deduction
If someone else can claim you as a dependent, your standard deduction is limited. For 2026, a dependent's standard deduction is the greater of:
- $1,350, or
- Earned income + $450 (up to the regular standard deduction for your filing status)
This means a dependent with no earned income gets a standard deduction of just $1,350, while a dependent with substantial earnings can still get up to the full $16,100 single deduction.
Standard Deduction vs. Itemizing
You should itemize your deductions when your total itemized deductions exceed your standard deduction. This is more likely if you have a large mortgage, live in a high-tax state, or make significant charitable donations. Compare your totals before deciding.
Common itemized deductions include:
- Mortgage interest (on up to $750,000 of mortgage debt)
- State and local taxes — SALT (capped at $40,400 for 2026; the cap is reduced for incomes above $500,000 MAGI, with a $10,000 floor)
- Charitable contributions (cash and property donations)
- Medical and dental expenses exceeding 7.5% of AGI
- Casualty and theft losses (in federally declared disaster areas)
- Investment interest expense
Tip: If your total itemized deductions are close to the standard deduction, consider "bunching" — concentrating two years of charitable donations into one year to exceed the threshold, then taking the standard deduction the other year.
Estimate your full federal tax liability with our free calculator
Open Income Tax Calculator →Source: IRS Rev. Proc. 2025-32 § 4.14 (standard deduction) and § 4.01 (additional amounts for age 65+ / blind).
Frequently Asked Questions
What is the standard deduction for 2026?
For 2026, the standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for head of household. These amounts are adjusted annually for inflation by the IRS.
Do seniors get a higher standard deduction in 2026?
Yes. Taxpayers age 65 or older receive an additional standard deduction of $2,050 if single or head of household, or $1,650 if married filing jointly or separately. If you are both 65+ and legally blind, you receive the additional amount twice.
When should I itemize instead of taking the standard deduction?
You should itemize when your total qualifying deductions (mortgage interest, state/local taxes up to $40,400 for 2026, charitable contributions, medical expenses exceeding 7.5% of AGI, etc.) add up to more than your standard deduction. If you own a home in a high-tax state and make significant charitable gifts, itemizing often makes sense.
What is the standard deduction for a dependent in 2026?
A dependent's standard deduction for 2026 is the greater of $1,350 or their earned income plus $450, but it cannot exceed the regular standard deduction for their filing status ($16,100 for single). A dependent with no earned income gets a $1,350 deduction.
How this page is reviewed
See methodology, assumptions & sources
| Risk tier | High YMYL |
|---|---|
| Author | Calculover Editorial Team Finance and legal education |
| Editorial owner | Calculover Tax & Payroll Desk Tax and wage methodology owner |
| Reviewer | Calculover Editorial Review High-risk source and limitation review |
| Last reviewed | 2026-07-31 |
| Last verified | 2026-07-31 |
| Data effective date | 2026-01-01 |
Methodology
2026 Standard Deduction Amounts by Filing Status applies the tax-rate, threshold, and taxable-base logic documented in the calculator formula section, then separates user-entered assumptions from statutory or source-linked rate inputs.
Assumptions
- 2026 Standard Deduction Amounts by Filing Status relies on the values the user enters and does not independently verify income, balances, legal status, policy terms, or market quotes.
- Taxable income, deductions, credits, filing status, jurisdiction, and timing are simplified to the fields available in the calculator.
- Federal, state, local, and international tax rules can change after the listed last-verified date.
Limitations
- 2026 Standard Deduction Amounts by Filing Status does not prepare a tax return, determine final liability, apply every credit or deduction, or account for all state, local, foreign, penalty, or surtax rules.
- Confirm current forms, thresholds, and filing obligations with the IRS, the relevant tax authority, or a qualified tax professional before filing or paying tax.
Sources
- Federal Income Tax Rates and Brackets, Internal Revenue Service
- Estimated Taxes, Internal Revenue Service
Professional guidance: 2026 Standard Deduction Amounts by Filing Status is for tax education and planning only and is not tax, legal, accounting, or filing advice. Verify current rules with the relevant tax authority or a qualified tax professional.