2026 Standard Deduction: Amounts by Filing Status

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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, and were also increased by the 2025 One Big Beautiful Bill Act (OBBBA) on top of the usual inflation adjustment.

2026 Standard Deduction by Filing Status

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 on top of the amounts above. The exact 2026 add-on amount is adjusted annually for inflation and was also affected by 2025 legislation that created a temporary additional senior deduction — confirm the current figure at irs.gov rather than relying on a prior year’s number, since sources vary and this figure changes yearly.

If you are both 65+ and blind, you generally receive the additional amount twice (once for each qualifying condition).

Standard Deduction Historical Amounts

The standard deduction nearly doubled after the Tax Cuts and Jobs Act (TCJA) took effect in 2018, which is a major reason the percentage of Americans who itemize dropped from roughly 30% to closer to 10%. The 2025 OBBBA legislation raised the base standard deduction further on top of the TCJA-era amounts.

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 $40,400 in 2026 (temporarily raised from $10,000 by the 2025 One Big Beautiful Bill Act for tax years 2025-2029; phases down above $505,000 MAGI to a $10,000 floor; reverts to $10,000 in 2030)
• Mortgage interest — Generally on up to $750,000 of acquisition 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:

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

Whether high-tax-state residents benefit from itemizing depends heavily on the SALT cap. With the 2026 cap raised to $40,400 (versus the old $10,000), many more high-tax-state homeowners will find itemizing beats the standard deduction than did under the TCJA-era cap — though the benefit phases out for MAGI above $505,000.

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:

Tax on $58,900 (single filer, 2026 brackets):

• 10% on $12,400 = $1,240.00
• 12% on $38,000 = $4,560.00
• 22% on $8,500 = $1,870.00
• Total tax: $7,670.00
• Effective rate: 10.2%

Without the standard deduction (i.e., taxed on the full $75,000), the tax would be about $10,868 — the standard deduction saves this taxpayer roughly $3,198.

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 (in most cases)
• 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 a small fixed minimum amount or your earned income plus a small add-on (up to the regular standard deduction amount) — confirm the exact current-year figures at irs.gov, since both amounts adjust annually.

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

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.