Tax year 2026
2026 Standard Deduction Amounts
The standard deduction reduces your taxable income if you do not itemize on Schedule A. For tax year 2026, the IRS increased the amounts for inflation (Revenue Procedure 2025-32).
Verify final figures in the Form 1040 instructions before you file.
2026 basic standard deduction
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing separately | $16,100 |
| Married filing jointly / qualifying surviving spouse | $32,200 |
| Head of household | $24,150 |
Extra standard deduction if age 65+ or blind
For 2026, the additional standard deduction for being age 65 or older or blind is generally:
| Situation | Additional amount (each condition) |
|---|---|
| Married (per qualifying spouse) / typical joint rules | $1,650 |
| Unmarried and not a surviving spouse (single / many HoH cases) | $2,050 |
You can claim the additional amount twice if you are both age 65+ and blind. Married couples apply the rules per spouse when eligible.
Example: A single filer age 68 in 2026 would usually take $16,100 + $2,050 = $18,150 before considering other adjustments.
Standard deduction vs. itemizing
Take the larger of:
- Your standard deduction (including age/blind extras), or
- Your itemized deductions (mortgage interest, charitable gifts, state and local taxes subject to the SALT rules in effect, medical expenses above the AGI floor, etc.)
Most filers take the standard deduction. Itemizing can win if you have a large mortgage, high deductible medical costs, substantial charitable gifts, or enough state and local taxes under the higher 2026 SALT cap. Full walkthrough: Itemize vs standard deduction 2026.
Why this number matters
- It often lines up with the gross income filing threshold for many under-age-65 filers — see Do I have to file taxes in 2026?.
- It lowers the income that is run through the 2026 tax brackets.
- Withholding estimators and tax software need the correct year to avoid surprises.
Related guides
- 2026 federal income tax brackets
- Itemize vs standard deduction 2026
- What’s new for 2026
- How to file step-by-step
- Best tax software 2026 comparison
Source
IRS tax year 2026 inflation adjustments / Revenue Procedure 2025-32. Educational only — not tax advice.
Frequently asked questions
- What is the 2026 standard deduction for single filers?
- For tax year 2026, the basic standard deduction for single filers is $16,100. Filers age 65 or older or blind may add an extra amount.
- What is the 2026 standard deduction for married filing jointly?
- For tax year 2026, the basic standard deduction for married filing jointly (and qualifying surviving spouse) is $32,200 before any age 65 or blind extras.
- Should I itemize or take the standard deduction in 2026?
- Take whichever is larger. Most filers take the standard deduction. Itemizing can win if Schedule A totals (mortgage interest, charity, SALT subject to the cap, medical expenses above the AGI floor, and other allowed items) exceed your standard deduction.
Related tax updates
- 2026 Capital Gains Tax Rates
2026 long-term capital gains rates of 0%, 15%, and 20% by taxable income and filing status—plus how they differ from ordinary brackets and the 3.8% NIIT.
- EITC 2026: Income Limits & Max Credits
2026 Earned Income Tax Credit maximums ($664–$8,231), phaseout income limits by filing status and children, and the $12,200 investment income cap. Confirm on IRS.gov.
- Child Tax Credit 2026: $2,200, Phaseouts & ACTC
2026 Child Tax Credit up to $2,200 per qualifying child under 17, ACTC up to $1,700, phaseouts at $200,000 / $400,000, and Credit for Other Dependents. Confirm on IRS.gov.
- 2026 Federal Tax Brackets & Rates
See the IRS 2026 federal income tax brackets for single, married filing jointly, and head of household—plus how marginal rates work. Figures apply to returns filed in 2027.
Important disclaimer
TaxPrepGuru provides general educational information about U.S. federal taxes. We are not a CPA firm, Enrolled Agent practice, or law firm. Nothing on this site is tax, legal, or financial advice. Tax rules change; always confirm figures and forms on IRS.gov or with a qualified tax professional before filing.