Standard Deduction 2026: $16,100 / $32,200 / $24,150 — Who Gets What
For Tax Year 2026, the official IRS standard deduction is $16,100 for Single and Married Filing Separately, $32,200 for Married Filing Jointly, and $24,150 for Head of Household. Taxpayers age 65 or older receive an additional $2,000 (Single) or $1,600 per spouse (Married).
Official 2026 Standard Deduction Amounts by Filing Status
The standard deduction is the baseline portion of your annual income that is 100% exempt from federal income tax. You subtract this figure directly from your Adjusted Gross Income (AGI) on Form 1040:
| Filing Status | 2025 Standard Deduction | 2026 Official Deduction | Year-over-Year Increase |
|---|---|---|---|
| Single | $15,000 | $16,100.00 | +$1,100 (+7.3%) |
| Married Filing Jointly / Surviving Spouse | $30,000 | $32,200.00 | +$2,200 (+7.3%) |
| Head of Household | $22,500 | $24,150.00 | +$1,650 (+7.3%) |
| Married Filing Separately | $15,000 | $16,100.00 | +$1,100 (+7.3%) |
Additional Standard Deductions for Seniors (Age 65+) & Blind Taxpayers
Taxpayers who turn 65 by December 31, 2026, or who are legally blind, qualify for extra standard deduction amounts on top of the base allowance:
- Single or Head of Household (Age 65+ or Blind): Extra +$2,000 (Total deduction = $18,100.00). If both 65+ and blind: Extra +$4,000 ($20,100.00).
- Married Filing Jointly (One Spouse Age 65+): Extra +$1,600 (Total = $33,800.00).
- Married Filing Jointly (Both Spouses Age 65+): Extra +$3,200 (Total = $35,400.00).
Standard Deduction for Dependents (Students & Minors)
If someone else can claim you as a dependent on their tax return, your 2026 standard deduction is limited to the greater of:
- $1,400.00 (Base minimum allowance)
- Your earned income plus $450.00 (capped at the maximum $16,100 single standard deduction)
Standard Deduction vs. Itemized Deductions (Schedule A)
Taxpayers must decide whether to claim the flat standard deduction or itemize individual expenses on Schedule A. You should itemize only if your combined qualified deductions exceed your standard deduction threshold:
| Deduction Category | 2026 Statutory Limitation | How It Compares to Standard Deduction |
|---|---|---|
| SALT (State & Local Taxes) | Strict $10,000 statutory cap ($5,000 if MFS) | Limits property tax + state income tax write-offs for high earners in CA, NY, NJ. |
| Mortgage Interest Deduction | Interest on up to $750,000 of home acquisition debt | Primary driver for homeowners with recent mortgages at 6.5%+ interest rates. |
| Charitable Contributions | Up to 60% of AGI for cash donations to 501(c)(3) | Beneficial for major philanthropists or donor-advised fund bunching. |
| Medical & Dental Expenses | Only expenses exceeding 7.5% of your AGI | High threshold; only triggers during major uncovered medical emergencies. |
Frequently Asked Questions (FAQ)
If one married spouse itemizes, can the other take the standard deduction?
No. Under IRC Section 63(c)(6), if one spouse files Married Filing Separately and itemizes deductions on Schedule A, the other spouse's standard deduction becomes $0 (zero) and they must also itemize.
Do state tax returns use the federal standard deduction?
No. Most states have their own state standard deductions. For example, California provides a 2026 standard deduction of $5,900 (Single) and $11,800 (MFJ/HoH), completely independent of federal amounts.
How does the standard deduction affect my tax bracket?
The standard deduction directly lowers the starting point of your tax brackets. For example, a Single filer earning $66,500 has $16,100 sheltered at 0%, leaving exactly $50,400 of taxable income in the 10% and 12% brackets. See our Federal Tax Brackets Guide.
Related Tax Planning & Bracket Guides
Explore comprehensive deductions and federal bracket analyses: