2026 Standard Deduction
Tax deduction amounts by filing status
| Filing Status | 2026 Standard Deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Married Filing Separately | $16,100 |
| Head of Household | $24,150 |
Note: Age 65+ and Blind
If you're age 65 or older, or blind, you may claim an additional standard deduction of $1,850 (single) or $1,500 (married). Check IRS Publication 17 for complete rules.
2025 to 2026 Standard Deduction Changes
TCJA rates made permanent by OBBBA (2025). The standard deduction continues to adjust upward for inflation per Rev. Proc. 2025-32.
Single
+$350
$15,750 → $16,100
Married Filing Jointly
+$700
$31,500 → $32,200
Married Filing Separately
+$350
$15,750 → $16,100
Head of Household
+$525
$23,625 → $24,150
For married couples filing jointly, the standard deduction increased by $700 (2.2%) from 2025 to 2026, reflecting the annual inflation adjustment under IRC § 63(c)(7) as enacted by OBBBA.
2026 Standard Deduction: What You Need to Know
The One Big Beautiful Budget Act (OBBBA, signed 2025) made TCJA individual tax rates permanent. The 2026 standard deduction reflects that permanent law plus the annual IRS inflation adjustment under IRC § 63(c)(7).
Standard vs. Itemized: Should You Itemize?
Most taxpayers benefit from the standard deduction. To benefit from itemizing, your total deductible expenses (mortgage interest, state/local taxes capped at $10,000, charitable gifts, qualifying medical expenses) must exceed your standard deduction amount. Run the comparison each year—especially after major life events like buying a home or large charitable giving.
Tax Planning Tips for 2026
- Max retirement contributions: 401(k), IRA, and HSA contributions reduce your taxable income directly
- Bunch deductions: Concentrate charitable gifts or deductible expenses in one year to push above the standard deduction threshold
- Track medical expenses: Qualified expenses above 7.5% of AGI are deductible if you itemize
- Check SALT cap: State and local tax deductions remain capped at $10,000 for single and MFJ filers