The IRS confirmed in Revenue Procedure 2025-32 that the standard deduction will increase for all filing statuses in tax year 2026. These figures apply to returns filed in early 2027.
2026 Standard Deduction Amounts
| Filing Status | 2025 Amount | 2026 Amount | Increase |
|---|---|---|---|
| Single | $15,000 | $16,100 | +$1,100 |
| Married Filing Jointly | $30,000 | $32,200 | +$2,200 |
| Head of Household | $22,500 | $24,150 | +$1,650 |
| Married Filing Separately | $15,000 | $16,100 | +$1,100 |
Additional Standard Deduction for Age 65+ or Blind
Taxpayers who are age 65 or older, or blind, may claim an additional standard deduction on top of the base amount. For 2026:
| Filing Status | Additional Amount (per qualifying person) |
|---|---|
| Married (per qualifying spouse) | $1,600 |
| Single / Head of Household | $2,000 |
A married couple where both spouses are 65 or older would have a total 2026 standard deduction of $35,400 ($32,200 + $1,600 + $1,600). If one or both spouses are also blind, each blindness condition adds another $1,600 on top of that.
New $6,000 Senior Deduction (OBBBA)
The One Big Beautiful Bill Act added a brand-new $6,000 deduction for taxpayers age 65 and older that is available in addition to the standard deduction. This applies for tax years 2025 through 2028. The deduction phases out at 6% of income above $75,000 for single filers and $150,000 for married filing jointly. At $175,000 of income (single), the full $6,000 deduction phases out completely.
Why Does the Standard Deduction Increase Each Year?
The standard deduction is adjusted annually for inflation using the Chained Consumer Price Index (C-CPI-U). This mechanism was permanently embedded in the tax code by the Tax Cuts and Jobs Act of 2017 and kept in place by the One Big Beautiful Bill Act signed July 4, 2025. The idea is straightforward: as prices rise, the deduction rises with them so taxpayers aren't pushed into higher effective tax rates simply because wages kept pace with inflation — a phenomenon called "bracket creep."
The 2026 increase of roughly 3.7% for single filers reflects moderating but still meaningful inflation compared to the larger jumps seen in 2023 and 2024.
Standard Deduction vs. Itemizing: Which Is Better for You in 2026?
The standard deduction is a flat dollar amount you subtract from your adjusted gross income (AGI) without needing to document individual expenses. Itemizing lets you deduct specific qualifying expenses — but only makes financial sense if your total itemized deductions exceed the standard deduction for your filing status.
Common itemized deductions include:
- Mortgage interest on up to $750,000 of qualified loan principal
- State and local taxes (SALT) — now capped at $40,000 through 2029 under the One Big Beautiful Bill Act (up from the previous $10,000 cap)
- Charitable contributions to qualifying organizations
- Medical expenses exceeding 7.5% of your AGI
- Casualty losses from federally declared disasters
With the 2026 standard deduction at $32,200 for joint filers, the bar for itemizing is high. A couple would need more than $32,200 in combined itemized deductions before it becomes worthwhile. Homeowners in high-tax states like California, New York, or New Jersey are the most likely candidates to benefit from itemizing — particularly now that the SALT cap has risen to $40,000. See our guide on the 2026 SALT deduction changes for a full breakdown.
How the Standard Deduction Reduces Your Tax Bill: A Worked Example
Let's say you're a single filer with $75,000 in wages in 2026. Here's how the standard deduction affects your taxable income and tax owed:
| Without Deduction | With Standard Deduction | |
|---|---|---|
| Gross income | $75,000 | $75,000 |
| Standard deduction | $0 | −$16,100 |
| Taxable income | $75,000 | $58,900 |
| Estimated federal tax | ~$13,234 | ~$9,622 |
The standard deduction alone saves this filer roughly $3,600 in federal tax. Use our free income tax calculator to run the numbers for your specific situation.
Who Cannot Claim the Standard Deduction?
A small number of taxpayers are ineligible for the standard deduction and must itemize:
- Married individuals filing separately when their spouse itemizes
- Nonresident aliens
- Individuals filing a return for a period of less than 12 months due to a change in accounting period
Dependent Filers: A Lower Standard Deduction Applies
If someone can claim you as a dependent on their tax return, your standard deduction is limited. For 2026, it's the greater of $1,350, or your earned income plus $400 (but not exceeding the regular standard deduction for your filing status). This rule primarily affects college students or young adults who are still claimed as dependents but have part-time jobs or investment income.
What This Means for Your 2026 Tax Planning
The increase in the standard deduction is generally good news — more of your income is sheltered from tax before a single dollar of federal income tax applies. A few practical takeaways:
- Review your W-4 withholding. If you got a large refund in 2025, the higher deduction in 2026 means you may be over-withholding again. Use our tax refund calculator to check.
- Don't assume itemizing still beats the standard deduction just because it did in a prior year. Run the comparison annually — deductions change, and the SALT cap shift may alter the math.
- Bunch charitable deductions if you're close to the itemizing threshold. Donating two years' worth of charitable contributions in a single tax year can push you over the standard deduction, letting you itemize that year while taking the standard deduction the next.
Source
All figures sourced from IRS Revenue Procedure 2025-32. For the full picture of 2026 tax changes including updated brackets, see our 2026 tax brackets guide.
The Standard Deduction for Dependents in 2026
If you are claimed as a dependent on someone else's return, your standard deduction is limited. For 2026, it is the greater of $1,350 or your earned income plus $400 -- but not more than the regular standard deduction for your filing status ($16,100). For a college student with $8,000 in summer job income who is still claimed as a dependent by their parents, the standard deduction is $8,400 (earned income of $8,000 plus $400). For a dependent with only $400 in investment income, the minimum $1,350 applies. Understanding this rule helps students and young adults who are still dependents accurately calculate their own filing obligations and expected refunds.
OBBBA New Deductions Stack on Top of the Standard Deduction
The One Big Beautiful Bill Act's new Schedule 1-A deductions -- tips (up to $25,000), overtime (up to $12,500), car loan interest (up to $10,000), and the senior deduction ($6,000 for those 65 and older) -- are above-the-line deductions that reduce your AGI. They are independent of the standard deduction and available whether you itemize or take the standard deduction. A single filer who takes the $16,100 standard deduction and also qualifies for the $25,000 tips deduction and the $6,000 senior deduction would deduct a combined $47,100 from gross income before applying tax rates. That level of deduction effectively eliminates federal income tax for many moderate-income seniors who work in tipped occupations. Use our income tax calculator to estimate your 2026 liability with all applicable deductions applied.