Standard deduction for 2026
The 2026 standard deduction by filing status, the extra amount for age 65+ or blindness, and when itemizing may be better.
Sourced from official pages · Updated September 30, 2026💡 Key takeaways
- Most filers take the standard deduction because it is larger than their itemized deductions.
- For 2026 it is $16,100 (single), $32,200 (married filing jointly) and $24,150 (head of household).
- Age 65+ or blindness adds an extra amount; someone claimed as a dependent has a smaller standard deduction.
- You choose one method per return: standard or itemized, not both.
2026 amounts
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly / surviving spouse | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
Age 65+ or blind
The additional standard deduction for someone who is age 65 or older or blind is $1,650 per condition; it rises to $2,050 if the person is unmarried and not a surviving spouse.
Dependents
A person who can be claimed as a dependent by someone else has a smaller standard deduction: the greater of $1,350 or their earned income plus $450 (up to the regular amount).
Standard vs itemized
You can take the standard deduction or itemize (for example mortgage interest, state and local taxes up to the legal limit, charitable gifts and certain medical costs) — whichever is larger. Most filers take the standard deduction. Use the federal income tax calculator and enter your itemized total to compare.
How to decide between standard and itemized
Add up your itemized deductions on Schedule A and compare the total with the standard deduction for your filing status. Use whichever is larger.
- Typical itemized deductions: mortgage interest, state and local taxes (subject to the legal limit), gifts to charity and medical costs above the required percentage of income.
- Married filing separately: if one spouse itemizes, the other generally must also itemize.
- If your itemized total is only slightly larger, weigh the extra record-keeping.
Deductions that you can take even with the standard deduction
Some adjustments to income reduce your AGI whether or not you itemize, for example certain retirement plan and HSA contributions and up to $2,500 of student loan interest. These come before the standard deduction is applied, so you can benefit from both.
Planning tips
- Bunch deductible costs (for example charitable gifts) into alternate years if that lets you itemize in one year and take the standard deduction in the other.
- Keep receipts for large deductible items even if you usually take the standard deduction.
- Recheck each year: the amounts are adjusted for inflation.
🔤 Key terms
| Term | Meaning |
|---|---|
| Standard deduction | A fixed amount that reduces taxable income |
| Itemized deductions | Specific deductible costs you list instead |
| AGI | Adjusted gross income, before the standard or itemized deduction |
| Taxable income | Income after deductions, to which brackets apply |
🧮 Example: does itemizing beat the standard deduction?
A married couple filing jointly has $9,000 of mortgage interest, $8,000 of state and local taxes and $3,000 of charitable gifts. Their itemized total is $20,000, which is less than the 2026 standard deduction of $32,200, so they take the standard deduction. This is an illustration with made-up numbers.
⚠️ Common mistakes to avoid
- Itemizing when the standard deduction is larger.
- Forgetting that a dependent’s standard deduction is limited.
- Missing the extra amount for age 65+ or blindness.
- Assuming the standard deduction is the same every year.
🛠️ Try it yourself
❓ Frequently asked questions
Can I take the standard deduction and itemize?
No. You use one or the other on a return.
Does the standard deduction reduce my AGI?
No. It is subtracted after AGI to reach taxable income.
What is the standard deduction if I am a dependent?
It is limited to the greater of $1,350 or your earned income plus $450, up to the regular amount for your status.
Is the amount different by state?
The federal standard deduction is the same nationwide; states set their own.
Can I take the standard deduction if my spouse itemizes?
If you file separately and your spouse itemizes, you generally must itemize too.
📚 Sources
This guide is general information, not financial, tax or legal advice. Rules and limits change; confirm with the sources above or a licensed professional.