The standard deduction for 2026 increases slightly from 2025 and continues to lower taxable income for most U.S. taxpayers, with different amounts depending on filing status and age. It remains a key choice versus itemizing deductions, because most people will pay less tax by simply claiming this fixed amount.
For tax year 2026 (returns filed in 2027), the basic standard deduction is:
- Single or married filing separately: $16,100
- Married filing jointly or qualifying surviving spouse: $32,200
- Head of household: $24,150
These amounts are indexed for inflation and represent a modest increase from the 2025 standard deduction.
Additional deduction for seniors and the blind
Taxpayers who are [age 65 or older] or [blind] can claim an additional standard deduction on top of the basic amount. For 2026, the approximate extra amounts are:
- Single or head of household: $2,050 extra for being 65+and $2,050 extra for being blind for a maximum of $4,100.
- Married filing jointly or separately, or surviving spouse: $1,650 extra for being 65+ and $1,650 extra for being blind. so the maximum is $3,300 extra per person.
These additional amounts apply per person and per qualifying condition, so a married couple where both spouses are age 65+ and blind can add $3,300 for each spouse.
Standard deduction for dependents
If someone can claim you as a dependent, your standard deduction follows a different formula. For 2026, it is generally the greater of
- $1,350, or
- Your earned income plus $450, up to the regular standard deduction for your filing status.
This rule often affects working students whose parents still claim them as dependents, so planning around wages and withholding can help avoid surprises at tax time.
Standard deduction vs. itemizing
The standard deduction is a fixed dollar amount that reduces adjusted gross income (AGI) to arrive at taxable income. Itemized deductions instead allow you to subtract certain specific expenses, such as:
- State and local taxes
- Mortgage interest and certain home equity interest.
- Charitable contributions and some medical expenses
In general, using the standard deduction makes sense when your total potential itemized deductions are less than your standard deduction amount; otherwise, itemizing could save more.
Planning tips for 2026
- Check your filing status and age to determine which 2026 standard deduction amount applies to you.
- Estimate itemized deductions (mortgage interest, taxes, donations, medical costs) to see if they might exceed your standard deduction.
- If you are close to the threshold, consider bunching charitable gifts or medical procedures into one year so itemizing becomes more beneficial.