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:

1. Your standard deduction (including age/blind extras), or
2. 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, or substantial charitable gifts.

Why this number matters

• It often lines up with the gross income filing threshold for many under-age-65 filers — see Am I required to file?.
• 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
• What’s new for 2026
• How to file step-by-step
• Tax software comparison

Source

IRS tax year 2026 inflation adjustments / Revenue Procedure 2025-32. Educational only — not tax advice.