What Is the Standard Deduction?
The standard deduction is a fixed dollar amount that reduces your taxable income before tax rates are applied, without requiring you to track or document individual expenses. Every filer qualifies for it automatically — the alternative is itemizing deductions on Schedule A, which only makes sense when your actual deductible expenses exceed the standard amount. The IRS adjusts the standard deduction for inflation each year using the Chained CPI (C-CPI-U), which is why the 2027 figures below are higher than 2026's confirmed amounts.
2027 Standard Deduction Amounts (Projected)
| Filing Status | 2027 Projected | 2026 Confirmed |
|---|---|---|
| Single | ~$16,600 | $16,100 |
| Married Filing Jointly | ~$33,150 | $32,200 |
| Married Filing Separately | ~$16,600 | $16,100 |
| Head of Household | ~$24,850 | $24,150 |
Additional Deduction for Age 65+ and Blind (Projected)
| Filing Status | 2027 Projected (per condition) | 2026 Confirmed |
|---|---|---|
| Single or Head of Household | ~$2,100 | $2,050 |
| Married (Filing Jointly or Separately) | ~$1,700 | $1,650 |
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Open Income Tax Calculator →Standard Deduction vs. Itemizing
You claim the larger of the standard deduction or the sum of your itemized deductions on Schedule A — never both. Since TCJA roughly doubled the standard deduction and capped the SALT deduction at $10,000, the overwhelming majority of filers now come out ahead with the standard deduction; recent IRS data shows roughly 10% of returns itemize. Common itemizable expenses include:
- Mortgage interest on up to $750,000 of acquisition debt
- State and local taxes (SALT), capped at $10,000 combined
- Charitable cash and property donations
- Unreimbursed medical expenses above 7.5% of AGI
- Casualty losses in a federally declared disaster area
- Gambling losses, up to the amount of gambling winnings reported
Bunching tip: If your itemizable expenses hover just under the standard deduction most years, consider "bunching" — concentrating two years of charitable gifts or elective medical procedures into a single tax year so that year's itemized total clears the standard deduction, then taking the standard deduction the following year.
About These Projections: The IRS adjusts the standard deduction annually for inflation using the Chained CPI (C-CPI-U). For 2026, single filers received a $16,100 deduction. Applying an estimated 3% increase yields ~$16,600 for 2027. The IRS rounds to the nearest $50 for standard deductions, so the actual figure may be $15,400 or $16,600.
See Confirmed 2026 Limits: For official IRS-published figures, see our 2026 Standard Deduction page.
How to Use the Standard Deduction in 2027
Itemize-vs-standard breakeven calculation: Taxpayers pick the larger of the standard deduction or the sum of itemized deductions on Schedule A. Run the comparison: total your projected mortgage interest, $10k SALT cap, charitable giving, and medical above 7.5% of AGI; if the sum is below ~$16,600 single / ~$33,150 joint, the standard deduction wins for 2027.
Additional standard deduction for 65+ and blind: Taxpayers who are 65 or older OR blind by the close of the tax year receive an additional standard deduction (projected ~$2,100 single/HoH or ~$1,700 each for married filers in 2027). Both conditions stack — a married joint filer who is 65+ AND blind, with a spouse who is 65+, can add three additional standard amounts on top of the base $33,150. Birthday rule: the IRS treats you as 65 if you turn 65 on or before January 1 of the following tax year.
Dependent's standard deduction formula: A taxpayer claimed as a dependent on someone else's return cannot take the full standard deduction. Their 2027 standard deduction is limited to the greater of (a) $1,350 (projected) or (b) earned income plus $450 (projected), but never exceeding the full single standard. This formula keeps dependents from sheltering more than their earned wages even if they have significant unearned investment income, which falls under the kiddie-tax rules instead.
Source: IRS Rev. Proc. 2025-32 § 4.14 (standard deduction) and § 4.01 (additional amounts for age 65+ / blind). These 2027 figures are projections computed from those confirmed 2026 amounts; the IRS, SSA and CMS publish official 2027 numbers in October–November 2026.
Frequently Asked Questions
What is the projected 2027 standard deduction for single filers?
The 2027 standard deduction for single filers is projected at approximately $16,600, based on a ~3% inflation adjustment applied to the confirmed 2026 amount of $16,100, rounded to the nearest $50. The official figure won't be confirmed until the IRS releases its Revenue Procedure in late 2026.
Should I take the standard deduction or itemize in 2027?
Add up your projected itemizable expenses — mortgage interest, state and local taxes (capped at $10,000), charitable gifts, and medical expenses above 7.5% of AGI — and compare the total to the projected 2027 standard deduction (~$16,600 single, ~$33,150 married filing jointly). Take whichever amount is larger. Since TCJA roughly doubled the standard deduction and capped SALT, only about 10% of filers currently itemize.
How much extra can I deduct in 2027 if I'm 65 or older or blind?
The additional standard deduction for being 65+ or blind is projected at approximately $2,100 for single or head-of-household filers, or $1,700 per qualifying condition for married filers. The two conditions stack — a filer who is both 65+ and blind gets two additional amounts, and a married couple where both spouses qualify can add up to four.
When will the official 2027 standard deduction be announced?
The IRS typically publishes the following year's standard deduction amounts, along with tax brackets and other inflation-indexed figures, in a Revenue Procedure released each October or November. Official 2027 amounts are expected in that window in late 2026.
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
2027 Standard Deduction (Projected) 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
- 2027 Standard Deduction (Projected) 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
- 2027 Standard Deduction (Projected) 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: 2027 Standard Deduction (Projected) 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.