The 2026 standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for head of household. These amounts come directly from Rev. Proc. 2025-32, §4.14, the IRS’s official 2026 inflation adjustment publication. Every taxpayer who does not itemize can subtract this amount from their adjusted gross income (AGI) before applying the brackets.
Standard Deduction Amounts for 2026
| Filing Status | Standard Deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
Source: Rev. Proc. 2025-32, §4.14.
The married filing jointly amount is exactly double the single amount. The head of household amount falls between the two, reflecting the additional financial burden of maintaining a household for a qualifying person.
Additional Standard Deduction for Age 65 or Older (or Blind)
If you are 65 or older or legally blind as of December 31, 2026, you get an additional standard deduction on top of the base amount:
| Status | Additional amount per qualifying person |
|---|---|
| Unmarried (single or HOH) | $2,050 |
| Married (MFJ or MFS) | $1,650 |
Source: Rev. Proc. 2025-32, §4.14(3).
Both conditions (65+ and blind) add separately. A single filer who is 65 and blind gets $16,100 + $2,050 + $2,050 = $20,200.
For a 65-year-old single filer with $50,000 AGI: total standard deduction is $16,100 + $2,050 = $18,150. Taxable income: $50,000 − $18,150 = $31,850. Federal income tax: 10% × $12,400 + 12% × $19,450 = $1,240 + $2,334 = $3,574 — about $246 less than a younger filer at the same income ($3,820 − $3,574). The additional standard deduction alone provides this saving; the separate $6,000 senior deduction (see below) reduces tax further for qualifying taxpayers.
The New Senior Deduction (2025–2028)
Separate from the additional standard deduction above, the One Big Beautiful Bill Act (P.L. 119-21) created a standalone senior deduction of $6,000 per qualifying individual age 65 or older. This is claimed on Schedule 1-A Part V and stacks on both the base standard deduction and the §63(f) additional amount.
See senior deduction 2026 for the full rules, phase-out thresholds, and worked examples.
How the Standard Deduction Reduces Your Tax: Worked Example
A married couple filing jointly with $80,000 combined AGI in 2026:
- AGI: $80,000
- Standard deduction: −$32,200
- Taxable income: $47,800
- Federal tax: 10% × $24,800 = $2,480 + 12% × $23,000 = $2,760 = $5,240
- Effective rate on gross income: 6.6%
Compare that to what a single filer at $80,000 pays: $80,000 − $16,100 = $63,900 taxable; 10% × $12,400 + 12% × $38,000 + 22% × $13,500 = $1,240 + $4,560 + $2,970 = $8,770 — $3,530 more, reflecting the married couple’s larger deduction and wider 10%/12% bracket.
Should You Itemize?
Take the standard deduction unless your itemized deductions clearly exceed the threshold. Common itemized deductions include:
- Mortgage interest (subject to limits on loan amounts over $750,000)
- State and local taxes (SALT), capped at $10,000 per household
- Charitable contributions in cash or property
- Unreimbursed medical expenses exceeding 7.5% of AGI
With the $10,000 SALT cap, most employees who rent or have small mortgages will find the standard deduction larger. Homeowners with large mortgages and significant charitable giving should run the comparison. A tax professional or tax software can do this comparison automatically.
Standard Deduction Changes: 2024 → 2025 → 2026
| Single | MFJ | HOH | |
|---|---|---|---|
| 2024 | $14,600 | $29,200 | $21,900 |
| 2025 | $15,750 | $31,500 | $23,625 |
| 2026 | $16,100 | $32,200 | $24,150 |
The 2025 jump was larger than usual because the OBBBA (P.L. 119-21, signed July 4, 2025) set a higher base; the 2026 increase is a 2.8% inflation adjustment per Rev. Proc. 2025-32.
For a full tax estimate with these deductions applied, use the federal income tax calculator.