2026 Standard Deduction
Tax deduction amounts by filing status
| Filing Status | 2026 Standard Deduction |
|---|---|
| Single | $8,300 |
| Married Filing Jointly | $16,600 |
| Married Filing Separately | $8,300 |
| Head of Household | $12,500 |
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.
Dramatic Change: 2025 to 2026 Standard Deduction
⚠️ TCJA Sunset Impact: The standard deduction drops significantly in 2026 when the Tax Cuts and Jobs Act expires.
Single
-6,700
15,000 → 8,300
Married Filing Jointly
-13,400
30,000 → 16,600
Married Filing Separately
-6,700
15,000 → 8,300
Head of Household
-10,000
22,500 → 12,500
This represents the most significant tax change in decades for most Americans. The standard deduction essentially reverts to 2016 levels. For married couples filing jointly, the deduction drops from $30,000 to $16,600—a reduction of nearly 45%.
The 2026 Standard Deduction Crisis
When the TCJA expires on December 31, 2025, the standard deduction reverts to 2017 law adjusted for inflation. For millions of Americans, this creates a massive tax increase. Here's why this matters:
Impact on Your Taxes
A married couple's taxable income increases by roughly $13,400 (the difference in standard deductions). At a marginal rate of 24%, this alone costs an extra $3,216 in federal income tax annually. For some families, this could jump from a $2,000 refund to owing taxes.
What You Can Do Now
- Maximize 2025 contributions: Contribute to 401(k)s, IRAs, and HSAs in 2025 to lower income taxed at current rates
- Consider Roth conversions: Convert traditional IRA balances to Roth at lower 2025 rates
- Accelerate income recognition: If you're self-employed, recognize income in 2025 rather than 2026
- Bunch charitable deductions: If itemizing in 2026, consider bunching multiple years of charitable giving into 2026
- Plan capital gains strategically: Consider realizing gains in 2025 at lower rates
- Monitor Congress: TCJA extension remains possible—watch legislative developments
Should You Itemize in 2026?
The dramatic reduction in standard deductions makes itemized deductions more valuable. A single filer needs only $8,300 in itemized deductions to benefit from itemizing. Many middle-income homeowners with mortgage interest and property taxes might finally exceed the standard deduction for the first time since 2017.