The standard deduction is a fixed dollar amount that reduces your taxable income before tax brackets are applied. Most taxpayers take the standard deduction rather than itemizing. The amounts are adjusted annually for inflation.
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2026 Standard Deduction by Filing Status
| Filing Status | 2026 Standard Deduction |
|---|---|
| Single | $15,000 |
| Married Filing Jointly | $30,000 |
| Married Filing Separately | $15,000 |
| Head of Household | $22,500 |
Additional Deduction for Age 65+ and Blind
Taxpayers who are age 65 or older, or who are legally blind, qualify for an additional standard deduction:
| Filing Status | Additional Amount (per qualifying condition) |
|---|---|
| Single | $2,000 |
| Head of Household | $2,000 |
| Married Filing Jointly | $1,600 |
| Married Filing Separately | $1,600 |
If you are both 65+ and blind, you receive the additional amount twice. For a married couple filing jointly where both spouses are 65+, the total standard deduction would be $30,000 + $1,600 + $1,600 = $33,200.
Standard Deduction Historical Amounts
| Year | Single | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 2017 | $6,350 | $12,700 | $9,350 |
| 2018 | $12,000 | $24,000 | $18,000 |
| 2019 | $12,200 | $24,400 | $18,350 |
| 2020 | $12,400 | $24,800 | $18,650 |
| 2021 | $12,550 | $25,100 | $18,800 |
| 2022 | $12,950 | $25,900 | $19,400 |
| 2023 | $13,850 | $27,700 | $20,800 |
| 2024 | $14,600 | $29,200 | $21,900 |
| 2025 | $15,000 | $30,000 | $22,500 |
| 2026 | $15,000 | $30,000 | $22,500 |
The standard deduction nearly doubled after the Tax Cuts and Jobs Act (TCJA) took effect in 2018, which is why the percentage of Americans who itemize dropped from about 30% to roughly 10%.
Standard Deduction vs. Itemized Deductions
You choose one or the other — you can’t take both. Itemizing makes sense only when your qualifying deductions exceed the standard deduction.
Common itemized deductions include:
- State and local taxes (SALT) — Capped at $10,000 (income tax, property tax, sales tax)
- Mortgage interest — On up to $750,000 of mortgage debt
- Charitable contributions — Cash and non-cash donations to qualified organizations
- Medical expenses — Amounts exceeding 7.5% of your adjusted gross income
When to itemize
You should itemize if the total of items above exceeds these thresholds:
| Filing Status | Itemize If Deductions Exceed |
|---|---|
| Single | $15,000 |
| Married Filing Jointly | $30,000 |
| Head of Household | $22,500 |
Who typically benefits from itemizing
- Homeowners with large mortgage interest payments
- Residents of high-tax states (New York, California, New Jersey)
- Taxpayers with significant charitable giving
- Those with major medical expenses
Since the SALT deduction is capped at $10,000, even high-tax-state residents often find that the standard deduction is larger than their itemized total.
How the Standard Deduction Reduces Your Tax Bill
The standard deduction directly reduces your taxable income. Here’s an example:
Single filer earning $75,000 gross income in 2026:
| Amount | |
|---|---|
| Gross income | $75,000 |
| Standard deduction | -$15,000 |
| Taxable income | $60,000 |
Tax on $60,000 (single filer):
- 10% on $11,925 = $1,192.50
- 12% on $36,550 = $4,386.00
- 22% on $11,525 = $2,535.50
- Total tax: $8,114.00
- Effective rate: 10.8%
Without the standard deduction, the tax would be $12,126 — the standard deduction saves this taxpayer $4,012.
Who Cannot Take the Standard Deduction
Certain taxpayers must itemize and cannot use the standard deduction:
- Married individuals filing separately when the other spouse itemizes
- Nonresident aliens
- Individuals filing returns for periods shorter than 12 months due to a change in accounting period
- Estates and trusts
Dependents and the Standard Deduction
If you can be claimed as a dependent on someone else’s return, your standard deduction is limited to the greater of:
- $1,300, or
- Your earned income + $450 (up to the regular standard deduction amount)
This is relevant for teenagers and college students with part-time income who are still claimed on a parent’s return.
Related: Federal Income Tax Brackets | Capital Gains Tax Rates | Average Income by State
