The standard deduction is a flat dollar amount that reduces taxable income so you do not have to list every charitable gift and property-tax bill. For tax year 2026, the IRS basic amounts are $16,100 if you file single (or married filing separately), $32,200 if you file jointly, and $24,150 if you file as head of household. Most U.S. filers take this number. You itemize on Schedule A only if those listed deductions are larger—or if you are not allowed to use the standard deduction.
Figures are from IRS IR-2025-103 and Revenue Procedure 2025-32. They apply to money earned in 2026 (returns filed in 2027). The 2025 amounts are different. Confirm on IRS.gov if you are finishing last year’s return.
This is education, not tax-prep software.
How much is the standard deduction for 2026?
| Filing status | 2026 basic standard deduction |
|---|---|
| Single | $16,100 |
| Married filing separately | $16,100 |
| Married filing jointly or qualifying surviving spouse | $32,200 |
| Head of household | $24,150 |
That is the basic amount under IRC §63. Add-ons for age and blindness sit on top. Personal exemptions remain $0.
For comparison, IRS newsroom figures for tax year 2025 (under the same 2025 law) were $15,750 single / $31,500 joint / $23,625 head of household. Do not mix years on one return.
Do I get more if I am 65 or blind?
Yes, if you qualify. For 2026, Rev. Proc. 2025-32 sets the additional standard deduction for age or blindness at $1,650. It is $2,050 if you are unmarried and not a surviving spouse. You can stack age and blindness (a single person who is 65 and blind gets both extras). IRS Topic 551 explains the birthday rule: you are treated as 65 on the day before your 65th birthday.
Check the age/blindness boxes on Form 1040 or 1040-SR so the extra amount is not left on the table.
Separately from the standard deduction, IRS Topic 551 also describes an enhanced senior deduction (age 65+) that uses Schedule 1-A, a valid SSN, and an AGI limit. That is not the same line as the $1,650 / $2,050 add-on. Use the current Form 1040 instructions for the year you are filing.
Should I take the standard deduction or itemize?
Take whichever allowed number is larger.
IRS Topic 501 is the short version: itemize on Schedule A if your allowable itemized deductions exceed the standard deduction, or if you cannot take the standard deduction.
Common Schedule A buckets:
- State and local taxes (SALT): income or general sales tax, plus real-estate and personal-property taxes
- Home mortgage interest on a qualifying loan (see the Schedule A instructions—not every HELOC qualifies)
- Gifts to qualifying charities
- Medical and dental expenses only above the AGI floor (currently 7.5% of AGI for most filers—confirm the year’s instructions)
- Certain casualty and theft losses, gambling losses to the extent of winnings, and other listed items
Software usually runs both paths. The decision is arithmetic, not a personality test.
What is the SALT cap in 2026?
IRS Topic 503 states that the itemized deduction for state and local taxes is limited to a combined $40,000 ($20,000 if married filing separately), subject to a modified adjusted gross income limitation, and not reduced below $10,000. Federal income tax is not deductible. HOA fees and many utility charges are not SALT.
High-income households should not assume the full $40,000 survives the MAGI haircut. Use the Schedule A instructions for the year you file. Property tax plus state withholding can look huge on paper and still be capped.
Who cannot take the standard deduction?
Topic 551 lists the usual blocks:
- You file married filing separately and your spouse itemizes
- You were a nonresident or dual-status alien for the year (with listed exceptions, including some India treaty students)
- You file a short-year return because of an accounting-period change
- Estates, trusts, and partnerships do not take the individual standard deduction
If you are claimed as a dependent, your 2026 standard deduction cannot exceed the greater of $1,350 or earned income plus $450, and it cannot exceed the basic amount for your status (Rev. Proc. 2025-32).
How does the standard deduction change my tax bracket?
Brackets apply to taxable income. A larger deduction can keep more wages in a lower layer of the 2026 tax brackets. It does not create a refund by itself. Traditional retirement contributions and HSA amounts can reduce the same pile before brackets apply; Roth vs traditional is a timing choice, not a second standard deduction.
Bunching charitable gifts in one calendar year (donor-advised fund or simply writing two years of gifts in December) is a common way households who are near the standard-deduction line make itemizing worthwhile in alternate years. It is optional. The IRS does not require it.
What is the federal standard deduction for 2026?
$16,100 for single and married-filing-separately filers, $32,200 for married filing jointly (and qualifying surviving spouses), and $24,150 for heads of household, plus extras for age 65 or blindness. Source: IRS Revenue Procedure 2025-32.
Is it better to itemize or take the standard deduction?
Use the larger allowed number. If Schedule A totals less than the standard deduction, taking the standard deduction usually means less taxable income. Some people must itemize because they cannot use the standard deduction.
Does the standard deduction increase if I am 65?
Yes. For 2026 the additional amount is $1,650, or $2,050 if you are unmarried and not a surviving spouse. Blindness has its own additional amount on the same terms. A separate enhanced senior deduction may also apply—see Topic 551 and the Form 1040 instructions.
Can I deduct state taxes if I take the standard deduction?
Not as a federal itemized SALT deduction. The standard deduction replaces Schedule A. You still follow your state’s own return. Federal itemized SALT, when you do itemize, has the $40,000 / $20,000 cap described in Topic 503 (with MAGI limits and a $10,000 floor).
If my spouse itemizes, can I take the standard deduction?
Generally no, if you are married filing separately and your spouse itemizes. IRS Topic 501 is explicit.
Does a bigger standard deduction mean a bigger refund?
Only if withholding and credits stay the same while taxable income falls. Many people with a higher 2026 standard deduction also had different withholding. Use the IRS withholding estimator rather than last year’s refund as a forecast.
Sources
- IRS, IR-2025-103 (2026 and 2025 standard deduction amounts).
- IRS, Revenue Procedure 2025-32 (2026 basic amounts, dependent limitation, aged/blind extras).
- IRS, Topic 551, Standard deduction.
- IRS, Topic 501, Should I itemize?.
- IRS, Topic 503, Deductible taxes (SALT $40,000 / $20,000 cap, MAGI limitation, $10,000 floor).
- IRS, How much is my standard deduction? (interactive tool).
- IRS, Schedule A (Form 1040).
- Dollar examples are labeled hypotheticals with stated assumptions, not filing advice.
