The standard deduction 2026 amounts are $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. People 65 or older or blind get more, and dependents get less. Check the boxes that apply to see your exact amount.
Amounts come from IRS Revenue Procedure 2025-32 §3.14, the IRS inflation adjustments for tax year 2026. Your standard deduction is subtracted from adjusted gross income to get the taxable income your tax is figured on.
BY FILING STATUS
| Filing status | 2026 | 2025 | Change |
|---|---|---|---|
| Single | $16,100 | $15,750 | +$350 |
| Married filing jointly / surviving spouse | $32,200 | $31,500 | +$700 |
| Married filing separately | $16,100 | $15,750 | +$350 |
| Head of household | $24,150 | $23,625 | +$525 |
Your filing status on December 31 decides which amount you get. A qualifying surviving spouse uses the joint amount for the two years after the year a spouse dies, provided a dependent child lives with them.
AGE 65+ AND BLIND
Each condition adds $2,050 for single filers and heads of household, or $1,650 per person for married filers. A married couple can claim it up to four times: once each for age and once each for blindness. You count as 65 if you were born before January 2, 1962.
| 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+ | $33,850 |
| Married filing jointly, both 65+ | $35,500 |
| Married filing jointly, both 65+ and both blind | $38,800 |
| Married filing separately, 65 or older | $17,750 |
NEW FOR 2025–2028
For 2025 through 2028, anyone 65 or older by the end of the year can deduct an extra $6,000, or $12,000 for a married couple who both qualify. It is separate from the standard deduction, so you get it whether you take the standard deduction or itemize.
A single filer aged 70 with modified AGI under $75,000 can deduct $18,150 + $6,000 = $24,150 before any tax applies.
DEPENDENTS
If someone else can claim you as a dependent, your standard deduction is the greater of $1,350 or your earned income plus $450, capped at the regular amount for your filing status. Unearned income such as interest does not raise it.
| Earned income | Standard deduction (single dependent) |
|---|---|
| $0 | $1,350 |
| $800 | $1,350 |
| $6,000 | $6,450 |
| $12,000 | $12,450 |
| $20,000 | $16,100 |
STANDARD OR ITEMIZED
You take one or the other, whichever is larger. Itemized deductions go on Schedule A and mainly cover:
A married couple needs more than $32,200 of these before itemizing pays off. If you are married filing separately and your spouse itemizes, you must itemize as well, even if your itemized total is lower.
NEXT STEP
Subtract the standard deduction from AGI and the result is taxable income, Form 1040 line 15. A single filer with $70,000 of AGI has $70,000 − $16,100 = $53,900 of taxable income. The 2026 Tax Table row for $53,900 to $53,950 shows $6,576 of tax.
At $100,000 of taxable income or more, use the Tax Computation Worksheet instead. Gains and dividends get lower rates: see the 2026capital gains tax rates.
FREQUENTLY ASKED QUESTIONS
$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 apply to the 2026 return you file in 2027.
Add $2,050 if you are single or head of household, or $1,650 per spouse 65 or older if married. A single filer 65+ gets $18,150; a married couple both 65+ gets $35,500. The separate $6,000 senior deduction comes on top, subject to an income phase-out.
Yes. It rose $350 for single filers (from $15,750), $700 for joint filers and $525 for heads of household, from the annual inflation adjustment.
The greater of $1,350 or your earned income plus $450, but never more than the regular amount for your filing status. A teenager who earned $6,000 from a summer job has a $6,450 standard deduction.
Take whichever is larger. Itemizing only helps if mortgage interest, state and local taxes, charitable gifts and other itemized deductions add up to more than your standard deduction. Most filers come out ahead with the standard deduction.
A married person filing separately whose spouse itemizes, a nonresident alien or dual-status alien (with limited exceptions), and anyone filing a short-year return because of a change in accounting period.
SOURCES
2026 standard deduction, age-and-blindness and dependent amounts: IRS Revenue Procedure 2025-32 §3.14. Senior deduction rules: IRS Fact Sheet FS-2025-03. 2025 amounts are those set by Public Law 119-21.
Disclaimer: a planning reference, not tax advice. Amounts are for tax year 2026. Separate-return rules: $16,100 applies only if your spouse does not itemize.
Reviewed by: Paycheck Calculator Editorial Team
Amounts current for tax year 2026
2026 TAX WORKSHEETS