2026 and 2025 Standard Deduction
The 2026 standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for head of household. It is the flat amount you subtract from income if you do not itemize — and roughly 9 in 10 filers take it.
Below are both the 2026 amounts and the 2025 amounts (used on returns filed in 2026), plus the extra deduction for taxpayers who are 65 or older or blind, and a quick guide to when itemizing wins instead.
2026 and 2025 standard deduction by filing status
Married filing separately matches the single amount. These figures are set each year by the IRS and rise with inflation.
| Filing status | 2026 | 2025 |
|---|---|---|
| Single | $16,100 | $15,750 |
| Married filing jointly | $32,200 | $31,500 |
| Married filing separately | $16,100 | $15,750 |
| Head of household | $24,150 | $23,625 |
Extra standard deduction for age 65+ or blind
If you are 65 or older or blind, you add an extra amount on top of the base standard deduction — and you get it for each condition (so someone 65+ and blind adds it twice).
| Filing status | 2026 | 2025 |
|---|---|---|
| Single / head of household | $2,050 | $2,000 |
| Married (per qualifying spouse) | $1,650 | $1,600 |
Standard deduction vs itemizing
Take whichever is larger. You itemize only when your deductible expenses — chiefly mortgage interest, state and local taxes (capped), and charitable gifts — add up to more than your standard deduction. Because the standard deduction is now large, most households come out ahead taking it.
A quick test: add up your mortgage interest, your state and local taxes (limited), and your charitable giving. If the total clears the figure in the table above for your status, itemizing saves more; if not, take the standard deduction. Model the tax effect with the 2026 1040 tax calculator.
Standard deduction for dependents
If someone can claim you as a dependent, your standard deduction is capped at the greater of $1,350 or your earned income plus $450 — but never more than the regular standard deduction for your status. These figures apply to both 2025 and 2026.
So a student with $4,000 of summer wages gets a $4,450 deduction ($4,000 + $450); one with only $300 of bank interest and no job gets the $1,350 floor.
Who cannot take the standard deduction
A few filers must itemize instead:
- Married filing separately when your spouse itemizes — then you must itemize too.
- Nonresident or dual-status aliens, with limited tax-treaty exceptions.
- Anyone with a short tax year from a change in accounting period.
- Estates, trusts, common trust funds and partnerships.
What is the 2026 standard deduction?
For 2026 it is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household. Married filing separately matches the single amount of $16,100.
What is the 2025 standard deduction?
For 2025 it is $15,750 for single filers, $31,500 for married filing jointly, and $23,625 for head of household. These apply to the return you file in 2026.
How much extra standard deduction do seniors get?
Taxpayers 65 or older add an extra amount per condition: $2,050 for single or head-of-household filers and $1,650 per qualifying spouse for married filers in 2026. Being blind adds the same amount again.
Should I take the standard deduction or itemize?
Take whichever is larger. Itemize only if your mortgage interest, capped state and local taxes, and charitable gifts together exceed your standard deduction. Most filers come out ahead with the standard deduction.
Is the standard deduction subtracted before or after tax brackets?
Before. You subtract the standard deduction (and any above-the-line adjustments) from income to get taxable income, and only then apply the tax brackets.
What is the standard deduction for a dependent?
If you can be claimed as a dependent, your 2025 or 2026 standard deduction is the greater of $1,350 or your earned income plus $450 — but never more than the regular standard deduction for your filing status.
Can married filing separately take the standard deduction?
Only if your spouse also takes it. If one spouse itemizes, the other must itemize too and gets no standard deduction. When allowed, the MFS standard deduction equals the single amount.