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 $16,100 for single filers and $32,200 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 $16,100 (single) and $32,200 (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

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

Additional Standard Deduction for Age 65+ and Blind

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

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

• Base standard deduction: $32,200
• Both age 65+: +$1,650 + $1,650 = +$3,300
• One blind: +$1,650
• Total standard deduction: $37,150

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) $1,350, or (2) your earned income + $450
• But not more than the regular standard deduction for your filing status ($16,100 for single)

Example:

• Your 17-year-old has a summer job earning $3,000 and $500 in investment income
• Standard deduction: greater of $1,350 or ($3,000 + $450) = $3,450
• Taxable income: ($3,000 + $500) − $3,450 = $50

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 $40,400 in 2026 (down to a $10,000 floor for high earners)
• 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 ($40,400 max in 2026) + mortgage interest + charitable giving < $16,100 (single) or $32,200 (MFJ), you should take the standard deduction.

Worked example (married couple):

• Mortgage interest: $14,000
• State/local taxes: $10,000 (their actual amount, well under the $40,400 cap)
• Charitable gifts: $3,000
• Total itemized: $27,000
• Standard deduction: $32,200
• Take the standard deduction — $3,000 better

Who Actually Benefits from Itemizing in 2026?

Given the $32,200 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 or above the $40,400 SALT cap, or above the $505,000 MAGI phase-out threshold
• 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:

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

Related Resources

• 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.