Standard deduction for 2026: amounts by filing status
The 2026 standard deduction is $16,100 for single filers, $32,200 for joint filers and $24,150 for heads of household. See the extra amounts for 65 and over.
For tax year 2026, the standard deduction is $16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly and qualifying surviving spouses, and $24,150 for heads of household. These are the amounts you’ll use on the federal return you file for 2026, which for most people is due in 2027.
The IRS announced the figures in October 2025. They reflect a tax law signed on July 4, 2025, often called the One, Big, Beautiful Bill Act, plus the usual yearly adjustment for inflation. If you’re 65 or older or blind, your standard deduction is higher, and a separate senior deduction may lower your taxable income further.
Key takeaways
- The basic 2026 standard deduction is $16,100 (single or married filing separately), $32,200 (married filing jointly or qualifying surviving spouse) or $24,150 (head of household).
- If you’re 65 or older or blind, you add $1,650 per qualifying condition if you’re married or a qualifying surviving spouse, or $2,050 if you’re unmarried.
- A separate deduction of up to $6,000 for people 65 and older applies for 2025 through 2028. It shrinks at higher incomes, and you can claim it whether or not you itemize.
- You take either the standard deduction or your itemized deductions, whichever is larger. Starting in 2026, people who don’t itemize can also deduct up to $1,000 of cash gifts to charity, or $2,000 on a joint return.
2026 standard deduction by filing status
| Filing status | 2026 | 2025 |
|---|---|---|
| Single | $16,100 | $15,750 |
| Married filing jointly | $32,200 | $31,500 |
| Married filing separately | $16,100 | $15,750 |
| Head of household | $24,150 | $23,625 |
| Qualifying surviving spouse | $32,200 | $31,500 |
The standard deduction is a flat dollar amount that reduces the income you’re taxed on. You don’t need to list or document individual expenses to claim it.
Here’s how it works in practice. Say you’re single, under 65, and your adjusted gross income for 2026 is $60,000. Subtracting the $16,100 standard deduction leaves $43,900 of taxable income, before any other deductions. Using the 2026 tax brackets, the first $12,400 is taxed at 10% ($1,240) and the remaining $31,500 at 12% ($3,780), for a total of $5,020 before credits.
Extra standard deduction for age 65 or older or blindness
You get an additional standard deduction if you’re 65 or older at the end of the year, if you’re blind on the last day of the year, or both. For 2026, the extra amount is:
- $1,650 for each qualifying condition if you’re married (filing jointly or separately) or a qualifying surviving spouse
- $2,050 for each qualifying condition if you’re unmarried and not a surviving spouse, which includes single filers and heads of household
The amounts stack. A single filer who is both 65 or older and blind adds $4,100. On a joint return, each spouse who qualifies adds their own amount.
| Situation | 2026 standard deduction |
|---|---|
| Single, 65 or older | $18,150 |
| Single, 65 or older and blind | $20,200 |
| Head of household, 65 or older | $26,200 |
| Married filing jointly, one spouse 65 or older | $33,850 |
| Married filing jointly, both spouses 65 or older | $35,500 |
| Married filing separately, 65 or older | $17,750 |
The IRS considers you to be 65 on the day before your 65th birthday. For tax year 2026, that means you count as 65 if you were born before January 2, 1962.
For blindness, you qualify if you’re totally blind. If you aren’t, you need a certified statement from an eye doctor saying you can’t see better than 20/200 in your better eye with glasses or contact lenses, or that your field of vision is 20 degrees or less. Keep the statement with your records.
To claim the extra amount, check the age or blindness boxes on Form 1040 or Form 1040-SR.
The separate $6,000 deduction for seniors
The 2025 law also created a new deduction for people 65 and older. It’s separate from the standard deduction and from the extra amount described above.
- Amount: up to $6,000 per eligible person, or up to $12,000 for a married couple if both spouses qualify.
- Years: tax years 2025 through 2028.
- Age: you must be 65 or older by the last day of the tax year.
- Requirements: include a valid Social Security number for each qualifying person, and file jointly if you’re married.
- Itemizers: you can claim it whether you take the standard deduction or itemize.
- Income limit: the deduction shrinks once your modified adjusted gross income (MAGI) is above $75,000, or $150,000 on a joint return.
On Schedule 1-A, the form used to claim it, the $6,000 is reduced by 6% of your MAGI above the threshold. For a single filer with a MAGI of $85,000, that’s 6% of $10,000, or $600, leaving a deduction of $5,400.
Together, the two senior benefits can add up. A single filer who is 66, not blind and has a MAGI of $60,000 would get the $16,100 standard deduction, the $2,050 additional amount and the full $6,000 senior deduction, for $24,150 in total deductions.
Standard deduction for dependents
If someone else can claim you as a dependent, such as a student claimed by their parents, your standard deduction is limited. For 2026, it’s the greater of:
- $1,350, or
- your earned income plus $450
It can’t be more than the regular standard deduction for your filing status. For example, a student with $5,000 in wages from a part-time job would have a $5,450 standard deduction. A student with only $800 of interest income would get $1,350. A dependent who earned $20,000 would be capped at $16,100.
Who can’t take the standard deduction
According to the IRS, you can’t take the standard deduction if:
- You’re married filing separately and your spouse itemizes deductions.
- You were a nonresident alien or dual-status alien during the year, with some exceptions, such as when you’re married to a U.S. citizen or resident and you both choose to be treated as U.S. residents for the whole year.
- You’re filing a return for less than 12 months because you changed your annual accounting period.
- The return is for an estate, trust, common trust fund or partnership.
Standard deduction vs. itemizing
You can take the standard deduction or itemize your deductions on Schedule A, but not both. It makes sense to compare the two each year and use whichever is larger.
Common itemized deductions include:
- State and local taxes (SALT): income or sales taxes plus property taxes. For 2026, the limit is $40,400, or $20,200 if you’re married filing separately. It’s reduced if your MAGI is above $505,000 ($252,500 if married filing separately), but not below $10,000 ($5,000 if married filing separately). If your property taxes are paid through a mortgage escrow account, you can deduct only the amount your lender actually paid to the taxing authority.
- Mortgage interest on a qualifying home loan.
- Charitable contributions to qualified organizations.
- Medical and dental expenses above 7.5% of your adjusted gross income.
For example, a married couple filing jointly with $14,000 in mortgage interest, $12,500 in state and local taxes and $7,000 in charitable gifts would have $33,500 in itemized deductions. That’s $1,300 more than their $32,200 standard deduction, so itemizing would give them the bigger deduction. If their charitable gifts were $4,000 instead, their itemized total would be $30,500, and the standard deduction would be larger.
A new charity deduction if you don’t itemize
Starting with tax year 2026, you may be able to deduct up to $1,000 of cash contributions to certain qualified charities even if you take the standard deduction, or up to $2,000 if you’re married filing jointly. That narrows the gap for people who give regularly but don’t have enough deductions to itemize.
How the 2026 amounts were set
The Tax Cuts and Jobs Act of 2017 raised the standard deduction and eliminated personal exemptions. The 2025 law kept personal exemptions at zero permanently and raised the standard deduction for 2025 to $15,750 for single filers, $31,500 for joint filers and $23,625 for heads of household.
Each year, the IRS adjusts many tax figures for inflation for the following year. For 2026, it announced adjustments to more than 60 tax provisions in October 2025. The details are in Revenue Procedure 2025-32, which sets the 2026 amounts shown in this article, including the additional amounts for age and blindness and the dependent limits.
Frequently asked questions
What is the standard deduction for 2026?
It’s $16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly and qualifying surviving spouses, and $24,150 for heads of household.
How much higher is the 2026 standard deduction than 2025?
It rose by $350 for single filers and married people filing separately, from $15,750 to $16,100. For joint filers it rose by $700, from $31,500 to $32,200, and for heads of household by $525, from $23,625 to $24,150.
How much extra is the standard deduction if you’re 65 or older?
For 2026, it’s $2,050 if you’re unmarried and not a surviving spouse, or $1,650 per qualifying person if you’re married or a qualifying surviving spouse. You get the same extra amount again if you’re also blind.
Is the $6,000 senior deduction part of the standard deduction?
No. It’s a separate deduction for people 65 and older, available for 2025 through 2028, and you can claim it whether or not you itemize. It’s reduced if your MAGI is above $75,000, or $150,000 for joint filers.
Can you take the standard deduction and still deduct charitable donations?
Starting in 2026, yes, within limits. Non-itemizers can deduct up to $1,000 of cash gifts to qualified charities, or $2,000 on a joint return.
When do the 2026 standard deduction amounts apply?
They apply to income you earn in 2026 and the tax return you file for that year, which for most people is due in 2027. For your 2025 return, the amounts are $15,750, $31,500 and $23,625.
