Find the correct federal standard deduction for your 2026 tax return
The federal standard deduction for 2026 is $16,100 for single filers, $32,200 for married couples filing jointly, and $24,150 for heads of household. Married taxpayers filing separately generally receive $16,100, while qualifying surviving spouses receive $32,200.
Those are the basic amounts. Your deduction may be higher if you are age 65 or older or blind, and it may be limited if someone else can claim you as a dependent. Eligible seniors may also qualify for a separate temporary deduction.
Use the tables and interactive checker below to identify your amount, estimate taxable income and decide whether the standard deduction or itemizing may be better.
2026 standard deduction amounts by filing status
The IRS established the following basic federal standard deductions for tax year 2026. These are the amounts generally used for income earned during 2026 and reported on tax returns filed in 2027.
| Federal filing status | 2026 deduction | 2025 deduction | Increase |
|---|---|---|---|
| Single | $16,100 | $15,750 | +$350 |
| Married filing jointly | $32,200 | $31,500 | +$700 |
| Married filing separately | $16,100 | $15,750 | +$350 |
| Head of household | $24,150 | $23,625 | +$525 |
| Qualifying surviving spouse | $32,200 | $31,500 | +$700 |
Source: IRS Revenue Procedure 2025-32 and the IRS tax-year 2026 inflation adjustments. The table contains basic amounts before any additional deductions for age or blindness.
2026 standard deduction calculator
Find your estimated federal deduction using filing status, age, blindness, dependent status, and itemized expenses.
What is the standard deduction, and how does it reduce your taxes?
The standard deduction is a fixed federal income tax deduction that most eligible taxpayers can choose instead of listing individual deductible expenses on Schedule A.
It reduces the amount of income used to calculate federal income tax. It is not a direct cash payment, a tax credit, or a guaranteed refund.
Standard deduction
You claim an allowed amount based primarily on filing status, with possible adjustments for age, blindness, or dependent status. You generally do not need to itemize individual expenses to use it.
Itemized deductions
You list eligible expenses such as qualifying mortgage interest, certain state and local taxes, charitable contributions and deductible medical expenses after applicable IRS limits.
Simple 2026 standard deduction example
A single taxpayer with $60,000 in adjusted gross income and the basic $16,100 standard deduction has estimated taxable income of:
This assumes no other deductions or adjustments after AGI. The $16,100 is a deduction from taxable income, not a $16,100 tax refund.
Actual federal income tax depends on tax brackets, credits, any other deductions, and the character of your income. The standard deduction also does not automatically reduce Social Security or Medicare payroll tax.
Additional standard deduction for age 65 or blindness in 2026
Taxpayers who are age 65 or older or meet the IRS blindness criteria may qualify for an additional standard deduction beyond the basic amount. A qualifying age condition and a qualifying blindness condition each count separately.
| Filing category | Age 65+ or blind | Both age 65+ and blind |
|---|---|---|
| Single | $2,050 extra | $4,100 extra |
| Head of household | $2,050 extra | $4,100 extra |
| Married filing jointly | $1,650 per qualifying condition/person | $3,300 for an individual meeting both conditions |
| Married filing separately | $1,650 per qualifying condition, if otherwise eligible | $3,300 for one qualifying individual |
| Qualifying surviving spouse | $1,650 per qualifying condition | $3,300 for both conditions |
Examples of the higher standard deduction
Single, age 65
$16,100 basic deduction + $2,050 age addition = $18,150 total standard deduction.
Single, age 65 and blind
$16,100 + $2,050 for age + $2,050 for blindness = $20,200.
Married filing jointly, both 65
$32,200 + $1,650 for each qualifying spouse = $35,500.
Head of household, blind
$24,150 + $2,050 for qualifying blindness = $26,200.
Blindness has specific IRS medical criteria. If you are not totally blind, you generally need the appropriate certification from an eye doctor. Review IRS Publication 501 for the definition and documentation rules.
2026 enhanced senior deduction: Up to $6,000 per qualifying person
For tax years 2025 through 2028, eligible taxpayers aged 65 or older can claim a temporary additional federal deduction of up to $6,000 per qualifying person.
This is not the same thing as the regular age-65 additional standard deduction. It is a separate deduction and may be claimed by qualifying taxpayers who take the standard deduction or itemize.
$6,000
Maximum separate enhanced senior deduction for one eligible individual before income-based reduction.
$12,000
Maximum for a married couple filing jointly when both spouses qualify, before income-based reduction.
Enhanced senior deduction eligibility
The main conditions are that the qualifying individual reaches age 65 by the end of the tax year, meets the applicable Social Security number requirements, and satisfies the filing rules. Married taxpayers must file jointly to claim this particular deduction.
Income phaseout for 2026
| Situation | MAGI threshold | Phaseout |
|---|---|---|
| Eligible individual other than a joint filer | $75,000 | Each $6,000 deduction is reduced by 6% of MAGI over the threshold. |
| Married filing jointly | $150,000 | Each eligible spouse’s $6,000 deduction is reduced by 6% of MAGI over the threshold. |
Example: Married couple, both age 65
Suppose a married couple files jointly, both spouses are age 65 or older, neither is blind, their modified AGI is below $150,000, and they meet the other eligibility requirements.
Their ordinary 2026 standard deduction could be $32,200 plus $3,300 in age-based additions, totaling $35,500. A separate enhanced senior deduction of $12,000 could bring the combined modeled deduction amounts to $47,500.
For claiming instructions, review the IRS enhanced senior deduction guidance and applicable Form 1040 and Schedule 1-A instructions.
Standard deduction for dependents in 2026
A person who can be claimed as someone else’s dependent generally cannot automatically use the full $16,100 single-filer standard deduction.
For tax year 2026, the basic standard deduction for someone who may be claimed as a dependent is generally the greater of:
$1,350
The minimum amount used in the 2026 dependent standard-deduction calculation.
Earned income + $450
Compare earned income plus $450 with the minimum amount, subject to the ordinary deduction limit for the filing status.
Basic dependent deduction = the smaller of the regular filing-status standard deduction or the greater of $1,350 and earned income plus $450.
Dependent deduction examples
| Earned income | Earned income + $450 | Basic deduction for a single dependent |
|---|---|---|
| $0 | $450 | $1,350 |
| $500 | $950 | $1,350 |
| $3,000 | $3,450 | $3,450 |
| $8,000 | $8,450 | $8,450 |
| $20,000 | $20,450 | $16,100, the basic single-filer cap |
These examples assume the dependent is single, under age 65 and not blind. Someone who qualifies for the age/blindness addition may have a higher amount.
Should you take the standard deduction or itemize in 2026?
In many ordinary situations, you compare your allowable standard deduction with the itemized deductions you can properly claim on Schedule A. The method producing the larger allowed deduction will often reduce taxable income more.
However, being required to itemize, special limitations, married filing separately rules and other tax calculations can affect the choice.
Choose the standard deduction when…
Your eligible standard deduction is larger than your allowable itemized expenses and you are allowed to use it. This avoids separately claiming Schedule A expenses.
Consider itemizing when…
Your allowable Schedule A total exceeds the standard deduction, or you are required to itemize because of a filing rule such as married filing separately when your spouse itemizes.
Expenses that may be eligible for itemizing
| Expense category | What to consider |
|---|---|
| Mortgage interest | Qualified home mortgage interest, subject to applicable debt and other restrictions. |
| State and local taxes | Eligible state and local income or sales taxes and property taxes, subject to the applicable SALT limit and phaseout rules. |
| Charitable donations | Qualifying gifts to eligible organizations, subject to substantiation and deduction limitations. |
| Medical and dental costs | Eligible unreimbursed expenses generally deductible only to the extent they exceed 7.5% of AGI. |
| Disaster-related losses | Qualifying losses under applicable federal disaster rules and deduction restrictions. |
A $17,000 itemized deduction versus the $16,100 standard deduction
If a single taxpayer under age 65 has $17,000 in valid allowable itemized deductions in 2026, that amount is $900 higher than the basic $16,100 standard deduction. Itemizing may therefore be preferable, assuming no other rules change the comparison.
By contrast, if that taxpayer has only $12,000 in allowable itemized deductions, the $16,100 standard deduction is generally the better choice.
Real-world 2026 deduction examples
These examples show how filing status and eligibility rules change the amount deducted from income. All examples are simplified and assume the stated filing status is valid.
| Taxpayer situation | Basic standard deduction | Age/blindness increase | Total standard deduction |
|---|---|---|---|
| Single, age 35 | $16,100 | $0 | $16,100 |
| Head of household, age 40 | $24,150 | $0 | $24,150 |
| Married filing jointly, both under 65 | $32,200 | $0 | $32,200 |
| Single, age 65 | $16,100 | $2,050 | $18,150 |
| Single, age 65 and blind | $16,100 | $4,100 | $20,200 |
| Married filing jointly, one spouse age 65 | $32,200 | $1,650 | $33,850 |
| Married filing jointly, both age 65 | $32,200 | $3,300 | $35,500 |
| Qualifying surviving spouse, age 65 | $32,200 | $1,650 | $33,850 |
The table excludes the temporary enhanced senior deduction, which must be calculated separately using eligibility and modified AGI.
How much tax does a deduction actually save?
A deduction normally reduces taxable income rather than your tax bill dollar for dollar. For illustration, if an additional $1,000 ordinary deduction reduces income that would otherwise be taxed at a 22% marginal federal rate, the approximate federal income-tax reduction might be $220.
Your actual tax savings can be different because tax brackets, credits, limits, special income rates and other calculations may apply.
When the normal standard deduction may be unavailable or different
Married filing separately
If your spouse itemizes deductions on a separate return, you generally cannot claim the standard deduction on your separate return, even if it would otherwise be larger.
Someone else can claim you
Your basic standard deduction is usually calculated from earned income under the dependent formula rather than the ordinary full filing-status amount.
Nonresident or dual-status taxpayers
Special federal residency and tax-return rules may limit or prevent the standard deduction. Certain exceptions exist. The calculator does not determine eligibility under these rules.
Special deductions and adjustments
Additional deductions for qualified tips, overtime, eligible vehicle loan interest, qualifying cash contributions or senior eligibility may reduce taxable income separately from the basic standard deduction.
Disaster-loss situations
Eligible disaster-related tax relief may change how a taxpayer calculates deductions. Use the applicable federal disaster instructions rather than assuming the ordinary amount always controls.
State income tax returns
The federal standard deduction is not automatically the standard deduction used for state income taxes. Each state can have its own deduction, exemption or taxable-income rules.
How to find and claim your correct 2026 standard deduction
You can use this process when planning your 2026 taxes or preparing the federal return in 2027. Official IRS pages provide the filing-status tools, worksheets and instructions needed for unusual situations.
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Step 1: Confirm the tax year
Make sure you are preparing a return for income earned during 2026. Use the 2026 amounts shown here, rather than accidentally applying the 2025 amounts from a prior return.
Official reference: IRS 2026 inflation adjustments.
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Step 2: Determine your federal filing status
Identify whether you qualify as single, married filing jointly, married filing separately, head of household, or qualifying surviving spouse. Do not select head of household merely because you have a dependent; additional household and marital-status rules apply.
Official tool: IRS Interactive Tax Assistant — Filing Status.
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Step 3: Check age and blindness additions
Determine whether you or an eligible spouse are treated as age 65 or older for 2026 or meet the IRS blindness criteria. Use the extra standard deduction amounts applicable to your filing status.
Official guidance: IRS Topic 551 — Standard Deduction.
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Step 4: Apply dependent limitations if relevant
If another taxpayer can claim you, calculate your deduction using the earned-income formula. Compare the result with the basic filing-status deduction cap, then consider any valid age or blindness increase.
Official worksheet: IRS Publication 505 — 2026 Standard Deduction Worksheet.
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Step 5: Compare with eligible itemized deductions
Calculate your properly allowable Schedule A deductions after the relevant limits. Compare that amount with the standard deduction you can claim. Check special married-filing-separately restrictions before deciding.
Official instructions: IRS Schedule A — Itemized Deductions.
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Step 6: Review other qualifying deductions
If you are 65 or older, check the separate enhanced senior deduction. Also review whether other special 2026 deductions apply. Do not automatically add them to the standard deduction itself.
Official guidance: IRS individual and worker tax deduction guidance.
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Step 7: Report the deduction on your federal return
Follow the applicable 2026 Form 1040 or 1040-SR instructions when preparing the return, normally filed in 2027. If claiming separate additional deductions, complete the required schedule or supported tax-software steps.
Official forms: IRS Form 1040 and schedules.
Standard Deduction 2026: 10 important questions
1. What is the standard deduction for 2026?
For tax year 2026, the basic federal standard deduction is $16,100 for single and married-filing-separately taxpayers, $32,200 for married-filing-jointly and qualifying-surviving-spouse filers, and $24,150 for heads of household. Eligible age, blindness and dependent rules may change an individual’s amount.
2. What is the standard deduction for married filing jointly in 2026?
The basic standard deduction is $32,200 for married couples filing jointly in 2026. Eligible spouses who are at least age 65 or blind may receive additional standard deduction amounts, and qualifying seniors may claim a separate enhanced deduction subject to eligibility and income rules.
3. How much is the 2026 standard deduction for single filers?
The basic amount for a single filer is $16,100. A qualifying single taxpayer age 65 or older or blind may add $2,050 per qualifying condition. Dependents and certain taxpayers subject to special restrictions may have a different amount.
4. What is the head-of-household standard deduction for 2026?
The basic 2026 head-of-household standard deduction is $24,150. A taxpayer who qualifies as age 65 or older or blind may receive an additional $2,050 per qualifying condition. Head-of-household filing status has specific IRS eligibility requirements.
5. How much extra standard deduction can someone age 65 claim in 2026?
An eligible single or head-of-household taxpayer can generally add $2,050 for age 65 or older. The amount is generally $1,650 per qualifying condition for married taxpayers and qualifying surviving spouses. This is separate from the temporary enhanced senior deduction.
6. Is the $6,000 senior deduction part of the standard deduction?
No. The temporary enhanced senior deduction is separate from the regular standard deduction and the existing age-based increase. Eligible taxpayers age 65 or older may qualify for up to $6,000 each, subject to Social Security number, filing and modified AGI rules. It can apply to qualifying taxpayers who itemize.
7. What is the standard deduction for a dependent in 2026?
For a person who can be claimed as a dependent, the basic deduction is generally the greater of $1,350 or earned income plus $450, limited to the ordinary deduction amount for the applicable filing status. Age or blindness can increase the amount when the IRS rules permit.
8. Can I take both the standard deduction and itemized deductions?
Generally, you must choose between the standard deduction and itemizing Schedule A deductions. You cannot ordinarily claim both methods for the same return. Some separate deductions, including the enhanced senior deduction when eligible, may be available regardless of the method chosen.
9. Does the 2026 standard deduction mean I automatically get a refund?
No. The standard deduction reduces income subject to federal tax. A tax refund depends on total tax liability, withholding, estimated payments and refundable credits. The deduction itself is not a cash payment or a dollar-for-dollar tax credit.
10. When do I claim the 2026 standard deduction?
The 2026 amounts apply to federal tax year 2026, generally reported on returns filed in 2027. If you are filing a 2025 tax return during 2026, use the 2025 standard deduction amounts instead. Check the appropriate IRS Form 1040 or 1040-SR instructions for your return year.
IRS sources for the 2026 standard deduction
The figures and filing rules described on this page are supported by the following official federal tax resources. Use them for specific eligibility questions, required forms or circumstances not covered by the simplified calculator.
- IRS — Revenue Procedure 2025-32 Official 2026 standard deduction, dependent deduction and age/blindness increase amounts.
- IRS — Tax Year 2026 Inflation Adjustments 2026 basic standard deductions and comparison with the 2025 tax year.
- IRS — Publication 505, 2026 Official 2026 standard deduction worksheet and estimated federal tax guidance.
- IRS — Publication 501 Dependents, filing status, age, blindness, standard deduction and special eligibility rules. Use the appropriate tax-year edition.
- IRS — Topic 551, Standard Deduction Standard deduction eligibility, age and blindness additions, and general restrictions.
- IRS — Enhanced Deduction for Seniors Separate $6,000-per-person deduction, age requirements and income phaseout.
- IRS — Filing Status Interactive Assistant Official tool for choosing an appropriate federal tax filing status.
- IRS — Schedule A, Itemized Deductions Forms and instructions for itemizing rather than taking the standard deduction.
- IRS — Form 1040 and 1040-SR Federal income tax return forms and related schedules.
- IRS — Additional Individual Tax Deductions Official guidance on the enhanced senior deduction and other qualifying tax deductions.