What is the standard deduction for 2026?

The 2026 standard deduction is $15,000 for single filers and married filing separately, $22,500 for head of household, and $30,000 for married filing jointly and qualifying surviving spouses. These amounts are adjusted annually for inflation by the IRS.

Should I take the standard deduction or itemize?

Take the standard deduction if your itemizable deductions (mortgage interest, state and local taxes up to $10,000, charitable contributions, medical expenses above 7.5% of AGI) total less than your standard deduction. In 2026, roughly 90% of taxpayers take the standard deduction because itemizing rarely exceeds the standard amounts for most households.

Can I claim the standard deduction if I'm a dependent?

Yes, but your standard deduction is limited if someone else claims you as a dependent. For 2026, the standard deduction for a dependent is the greater of $1,250 or your earned income plus $400 — but cannot exceed the regular standard deduction for your filing status.

Is the standard deduction going away after 2025?

The higher standard deduction amounts enacted by the 2017 Tax Cuts and Jobs Act were originally set to expire (sunset) after 2025, which would have roughly halved the standard deduction. Congress extended these provisions for 2026. Check IRS.gov for updates on any legislative changes affecting future years.

Standard Deduction 2026 — Amounts by Filing Status and Who Should Take It

The standard deduction is a flat dollar amount that reduces your taxable income — no receipts, no calculation, no paperwork required. In 2026, the standard deduction is $15,000 for single filers and $30,000 for married filing jointly. About 90% of US taxpayers use the standard deduction because their itemizable expenses don’t add up to more.

Key takeaway: The 2026 standard deduction is $15,000 (single) and $30,000 (married filing jointly). If your mortgage interest + state/local taxes + charitable giving + other deductible expenses don’t exceed these amounts, the standard deduction gives you a bigger tax break.

2026 Standard Deduction by Filing Status

Filing Status	2026 Standard Deduction
Single	$15,000
Married Filing Jointly (MFJ)	$30,000
Married Filing Separately (MFS)	$15,000
Head of Household (HOH)	$22,500
Qualifying Surviving Spouse	$30,000

Year-over-year change: The 2025 standard deduction was $14,600 (single) and $29,200 (MFJ). The 2026 increase reflects IRS inflation adjustments.

Taxpayers who are age 65 or older — or legally blind — qualify for an additional standard deduction on top of the base amount.

Status	Additional Amount (2026)
Single / HOH — age 65+ OR blind	+$1,950
Single / HOH — age 65+ AND blind	+$3,900
MFJ — each qualifying spouse age 65+ OR blind	+$1,550 per qualifying condition

Example: A married couple, both age 68 and one who is legally blind:

Base standard deduction: $30,000
Both age 65+: +$1,550 + $1,550 = +$3,100
One blind: +$1,550
Total standard deduction: $35,650

Standard Deduction for Dependents

If you’re claimed as a dependent on someone else’s return, your standard deduction is limited:

2026 standard deduction for dependents:

The greater of: (1) $1,250, or (2) your earned income + $400
But not more than the regular standard deduction for your filing status ($15,000 for single)

Example:

Your 17-year-old has a summer job earning $3,000 and $500 in investment income
Standard deduction: greater of $1,250 or ($3,000 + $400) = $3,400
Taxable income: ($3,000 + $500) − $3,400 = $100

Standard Deduction vs. Itemizing: Which Is Better?

The question is simple: which gives you a larger deduction?

Common itemizable deductions:

State and local income taxes (SALT) — capped at $10,000
Mortgage interest on loans up to $750,000
Charitable contributions (cash, property, appreciated stock)
Medical expenses exceeding 7.5% of AGI
Casualty and theft losses from federally declared disasters

Quick test for most homeowners: If your SALT ($10,000 max) + mortgage interest + charitable giving < $15,000 (single) or $30,000 (MFJ), you should take the standard deduction.

Worked example (married couple):

Mortgage interest: $14,000
State/local taxes: $10,000 (SALT cap)
Charitable gifts: $3,000
Total itemized: $27,000
Standard deduction: $30,000
Take the standard deduction — $3,000 better

Who Actually Benefits from Itemizing in 2026?

Given the $30,000 MFJ standard deduction, itemizing makes sense mainly for:

Homeowners with large mortgage balances (over $500,000) generating $20,000+ in annual interest
Taxpayers in high-tax states with property taxes + income taxes near the $10,000 SALT cap
Generous donors who give more than $10,000–$20,000 annually to charity
Those with significant unreimbursed medical expenses above 7.5% of AGI

For most middle-income households, the standard deduction is the better (and simpler) choice.

How to Claim the Standard Deduction

There’s nothing to claim — it’s automatic when you file. On your Form 1040:

Calculate your adjusted gross income (AGI) on Line 11
On Line 12, you choose: standard deduction or itemized deductions (Schedule A)
Most tax software automatically calculates both and selects the larger one
Your taxable income = AGI minus the larger of standard or itemized deduction

Tax Deductions Guide 2026 — all deduction topics
Itemized vs. Standard Deduction — full comparison
2026 Federal Tax Brackets — tax rates on your taxable income
SALT Deduction Guide — state and local tax deduction details

Written by WealthVieu

WealthVieu researches and writes data-driven personal finance guides using primary sources including the IRS, Bureau of Labor Statistics, Federal Reserve, and Census Bureau.

The content on Wealthvieu is for informational purposes only and should not be considered financial, tax, or investment advice. Consult a qualified professional before making financial decisions. Full disclaimer · Editorial policy