For tax year 2026, the IRS standard deduction is $16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly and surviving spouses, and $24,150 for heads of household. These amounts apply to income earned in 2026, on the return you file in 2027. They do not apply to returns for earlier years.
The standard deduction is a fixed amount that reduces the income you are taxed on. If you do not itemize, you get it automatically by choosing it on your return. Here is how the 2026 figures work, who cannot use them, and what to check before you decide between the standard deduction and itemizing.
Quick answer
- Single or married filing separately: $16,100
- Married filing jointly or surviving spouse: $32,200
- Head of household: $24,150
- These figures were published by the IRS on October 9, 2025, in release IR-2025-103, which also reflected changes made by the One, Big, Beautiful Bill.
- You cannot take the standard deduction if you itemize.
The 2026 amounts at a glance
| Filing status | 2026 standard deduction |
|---|---|
| Single | $16,100 |
| Married filing separately | $16,100 |
| Married filing jointly / surviving spouse | $32,200 |
| Head of household | $24,150 |
Both the IRS announcement and a summary in The Tax Adviser list the same three figures. The IRS notes that these amounts are adjusted for inflation each year.
What the standard deduction actually does
According to the IRS (Topic no. 551), the standard deduction is a set dollar amount that lowers taxable income. It is adjusted every year for inflation, and the amount you get depends on your filing status, your age, whether you are blind, and whether another taxpayer can claim you as a dependent.
For example, a single filer with $60,000 of income who takes the $16,100 standard deduction would have $43,900 left before other adjustments or credits. That is only an illustration of the arithmetic. Your real taxable income depends on adjustments, credits and other items on your return.
Extra amounts for age 65 or older and for blindness
Taxpayers who are 65 or older, or blind, can add an extra amount on top of the basic figure. The IRS explains that you count as 65 on the day before your 65th birthday, and that blindness is determined on the last day of the tax year. The extra amounts are claimed on Form 1040 or Form 1040-SR.
For tax year 2025, the IRS lists the additional amount as $1,600, or $2,000 if you are unmarried and not a surviving spouse. The exact 2026 add-on amounts are not yet confirmed here, so check the IRS inflation-adjustment document for 2026 (Revenue Procedure 2025-32) before relying on a number.
The IRS also notes a separate enhanced deduction for seniors age 65 and older, up to $6,000 for 2025, with an income limit. It requires a valid Social Security number, a joint return for married couples, and Schedule 1-A. Whether and how that deduction applies in 2026 should be confirmed on IRS.gov before you plan around it.
Dependents have a different limit
If someone else can claim you as a dependent, you generally cannot use the full amounts above. For 2025, the IRS says your standard deduction is the greater of $1,350 or your earned income plus $450, and it can never exceed the basic amount for your filing status. The 2026 dependent figures are not yet confirmed here, so a teen with a summer job or a college student should check the current IRS instructions.
Standard deduction or itemizing?
You pick one or the other, not both. A simple way to decide:
- Add up deductions you could itemize, such as eligible mortgage interest, state and local taxes within the allowed limit, and charitable gifts.
- Compare that total with the standard deduction for your filing status.
- Use whichever is larger, unless a special rule applies to you.
The IRS points readers to Topic no. 501 for help deciding. With a joint standard deduction of $32,200, many couples will find it hard to beat by itemizing, but that depends entirely on your own numbers.
Who cannot take the standard deduction
The IRS lists several groups that are not allowed to claim it:
- A married person filing separately whose spouse itemizes deductions.
- A nonresident alien or dual-status alien, with limited exceptions such as certain married couples who elect to be treated as U.S. residents, and certain students or apprentices under a tax treaty.
- Someone filing a return for fewer than 12 months because of a change in accounting period.
- Estates, trusts, common trust funds and partnerships.
Common mistakes to check
- Using the wrong year. The 2026 amounts do not apply to a return for 2025 or any earlier year.
- Forgetting the married-separately rule. If your spouse itemizes, you must itemize too.
- Missing the age or blindness add-on. It is easy to overlook when using software that does not ask.
- Ignoring dependent limits. A dependent's deduction is capped differently.
- Relying on summaries. Confirm the final numbers on IRS.gov, since figures can be amended by new legislation.
FAQ
Why do the amounts change every year?
The IRS adjusts the standard deduction annually for inflation, so each tax year has its own figures.
When do I use the 2026 amounts?
On the return covering calendar year 2026, which you file in 2027.
Should I take the standard deduction or itemize?
That is a personal tax decision. Compare your itemizable total with the standard amount, or ask a licensed tax professional or the IRS if you are unsure.
Sources
- IRS, IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill
- IRS, Topic no. 551, Standard deduction
- The Tax Adviser, Annual inflation adjustments announced for tax year 2026
This article is an independent summary based on the sources listed above.