2026 Standard Deduction by Filing Status
Official 2026 amounts, for the tax year filed in 2027.
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2025 vs. 2026 Standard Deduction Comparison
Both years are official IRS figures. 2026 is up modestly from 2025 due to the annual inflation adjustment.
2025 (Official)
2026 (Official)
How the IRS Adjusts the Standard Deduction Each Year
The IRS uses the Chained Consumer Price Index (C-CPI-U) to calculate inflation adjustments for the standard deduction and most other tax figures. Here is the recent trend for single filers:
Why projections vary: Tax analysts project the standard deduction using C-CPI-U data from August of the prior year through August of the current year. The exact amount rounds to the nearest $50 per IRS rounding rules. Final figures are announced in the IRS revenue procedure each fall.
How to Use Projected 2026 Amounts for Planning
With the 2026 standard deduction confirmed, you can use these amounts for tax planning decisions you make now.
| Planning Situation | How to Use the 2026 Projection |
|---|---|
| Adjusting paycheck withholding | Use the 2026 amounts to estimate your 2026 taxable income and check if your current withholding is on track |
| Charitable giving strategy | If your itemized deductions will be close to the standard deduction threshold, consider bunching donations into one year |
| Timing large deductions | If you expect to itemize in 2026, consider timing mortgage closings or large charitable gifts to maximize that year's deductions |
| Retirement income planning | Use the 2026 standard deduction to estimate taxable income and Roth conversion opportunities for 2026 |
| Estimated quarterly tax payments | Use the 2026 deduction to estimate your 2026 federal income tax for quarterly payment planning |
Bookmark this page: We will update the 2026 amounts to official figures as soon as the IRS releases them, typically in October or November 2026. The 2025 page uses fully confirmed amounts right now for anyone filing their current return.
How the 2026 Standard Deduction Affects Your Tax Bill
Even a modest increase in the standard deduction reduces your taxable income and your tax bill. Here is a side-by-side comparison using a single filer earning $75,000 in both years.
| Item | 2025 (Official) | 2026 (Official) |
|---|---|---|
| Gross income | $75,000 | $75,000 |
| Standard deduction | $15,750 | $16,100 |
| Taxable income | $59,250 | $58,900 |
| Estimated federal tax | $7,949 | $7,670 |
| Estimated tax savings from 2026 adjustment | — | $279 less in tax |
Why the savings are modest: Annual inflation adjustments to the standard deduction are designed to prevent bracket creep — not to deliver a windfall. The real benefit is that a 3–4% cost-of-living raise doesn't automatically push you into a higher effective rate. For a married couple filing jointly, the $700 increase (from $31,500 to $32,200) saves roughly $84–$154 in tax depending on their bracket.
Frequently Asked Questions
2026 Standard Deduction: What Changed and Why It Matters
The 2026 standard deduction reflects both the annual inflation adjustment and changes enacted under the One Big Beautiful Bill Act (OBBBA). Understanding both is important for tax planning this year.
The Inflation Adjustment
Each year the IRS adjusts the standard deduction for inflation using the Chained CPI. For 2026, this raised the amounts about 2.2% from 2025: single filers went from $15,750 to $16,100, and married filing jointly from $31,500 to $32,200. (Separately, the 2025 OBBBA had already raised the base amounts to $15,750 / $31,500 and made the higher post-2017 deduction permanent.) These adjustments prevent bracket creep -- ensuring your real purchasing power is not inadvertently taxed more heavily just because prices rose.
The Senior Deduction
Under the OBBBA, taxpayers age 65 or older receive an additional above-the-line deduction of up to $6,000 ($12,000 for married couples where both spouses qualify) for tax years 2025 through 2028. This deduction is separate from and in addition to the standard deduction. It phases out at higher income levels. If you or your spouse turned 65 in 2026, you may be eligible for this extra benefit.
The Expanded SALT Cap
For 2026, the SALT (state and local tax) deduction cap was raised from $10,000 to $40,000 under the OBBBA (with a phase-out at higher income levels). This makes itemizing significantly more attractive for homeowners in high-tax states like California, New York, and New Jersey. If your state income taxes and property taxes combined now exceed $10,000, recalculate whether itemizing beats the standard deduction for 2026.
Practical Planning for 2026
The right move depends on your specific situation. Run both scenarios -- standard and itemized -- using our income tax calculator. If you are near the SALT cap change thresholds, the expanded cap could shift you from standard to itemizing and meaningfully reduce your 2026 tax bill.
Disclaimer: The 2026 standard deduction amounts on this page are projections based on current inflation data and historical IRS adjustment methodology. They are not official IRS figures. This page is for educational planning purposes only and is not tax, legal, or financial advice. Always use confirmed IRS figures when filing your return. Consult a qualified tax professional for advice specific to your situation.