2026 Standard Deduction: Amounts by Filing Status
Everything you need to know about the 2026 standard deduction — amounts, eligibility, and when to itemize instead.
What Is the Standard Deduction?
The standard deduction is a flat dollar amount that reduces your taxable income — no receipts, no itemization required. When you file your federal income tax return, you choose between claiming the standard deduction or itemizing your deductions (listing individual deductible expenses like mortgage interest, charitable donations, and medical costs).
The standard deduction was significantly increased by the Tax Cuts and Jobs Act of 2017, and it has been adjusted each year for inflation. Because it is now so large, approximately 90% of all taxpayers claim it rather than itemizing.
2026 Standard Deduction Amounts by Filing Status
The IRS adjusts the standard deduction annually for inflation. Here are the official 2026 amounts compared to 2025:
| Filing Status | 2026 Standard Deduction | 2025 Standard Deduction |
|---|---|---|
| Single | $15,000 | $14,600 |
| Married Filing Jointly | $30,000 | $29,200 |
| Married Filing Separately | $15,000 | $14,600 |
| Head of Household | $22,500 | $21,900 |
| Qualifying Surviving Spouse | $30,000 | $29,200 |
Additional Standard Deduction for Age 65+ or Blind
If you are 65 or older or legally blind at the end of the tax year, you qualify for an additional standard deduction on top of the base amount. These additional amounts apply per qualifying condition per person.
| Filing Status | Additional Amount (per condition) |
|---|---|
| Single or Head of Household | +$1,550 |
| Married Filing Jointly (per qualifying condition per spouse) | +$1,250 |
Example: Single filer age 65 = $15,000 + $1,550 = $16,550 total standard deduction
If you are both 65 or older and legally blind, you claim the additional deduction twice. A single filer who is both 65+ and blind would have a standard deduction of $15,000 + $1,550 + $1,550 = $18,100.
Standard Deduction vs. Itemizing
You should itemize deductions only if your total itemized deductions exceed your standard deduction. Common itemized deductions include:
- Mortgage interest — interest paid on loans up to $750,000 of mortgage debt
- State and local taxes (SALT) — capped at $10,000 for all state income, sales, and property taxes combined
- Charitable contributions — cash donations up to 60% of AGI; property donations at fair market value
- Medical expenses — only the amount exceeding 7.5% of your AGI qualifies
- Casualty and theft losses — from federally declared disasters only
For most taxpayers — especially those without a mortgage or with modest charitable giving — the standard deduction will exceed their itemized deductions, making the standard deduction the clear choice.
How the Standard Deduction Works With Our Tax Calculator
Our free income tax calculator automatically applies the 2026 standard deduction based on your filing status when estimating your federal income tax. Simply enter your gross income and filing status, and the calculator handles the rest — including the standard deduction, tax brackets, and FICA taxes.
Key Takeaways
- The 2026 standard deduction is $15,000 for single filers and $30,000 for married filing jointly
- Head of household filers receive $22,500
- Taxpayers age 65+ or legally blind receive an additional $1,550 (single) or $1,250 (married) per qualifying condition
- You should itemize only if your deductible expenses exceed your standard deduction
- Claiming the standard deduction does not affect your eligibility for tax credits
- About 90% of taxpayers use the standard deduction because it typically exceeds their itemized total
Frequently Asked Questions
What is the standard deduction for 2026?
The 2026 standard deduction is $15,000 for single filers and married filing separately, $30,000 for married filing jointly and qualifying surviving spouses, and $22,500 for head of household. These amounts are adjusted annually for inflation.
Should I take the standard deduction or itemize?
Take the standard deduction if your itemized deductions — mortgage interest, SALT (capped at $10,000), charitable contributions, and qualifying medical expenses — total less than the standard deduction for your filing status. About 90% of taxpayers claim the standard deduction.
Can I claim both the standard deduction and tax credits?
Yes. Tax credits and the standard deduction are independent. The standard deduction reduces your taxable income, while credits directly reduce the tax you owe. You can claim the standard deduction and still take the Child Tax Credit, Earned Income Credit, and other credits you qualify for.