Standard Deduction 2026: How Much Is It & Should You Itemize?
Here is the number that will define your federal tax return this year: $16,100 for single filers. $32,200 for married couples filing jointly. That is the 2026 standard deduction — up $1,100 and $2,200 respectively from 2025, per IRS Rev. Proc. 2025-32. For the roughly 91% of American taxpayers who take the standard deduction (per Tax Policy Center data), this single figure determines the floor of their taxable income. This guide covers every amount, the new OBBBA senior bonus, who actually benefits from itemizing in 2026, and the specific calculations that separate the right choice from a costly mistake.
Key Takeaways
- ✓The 2026 standard deduction is $16,100 (single), $32,200 (MFJ), and $24,150 (head of household).
- ✓Taxpayers 65+ get an additional $2,050 (single) or $1,650 (married) per qualifying condition stacked on top.
- ✓The OBBBA added a separate $6,000 senior bonus deduction for 2025–2028 for taxpayers 65+ under income limits.
- ✓Only about 9% of filers itemize — primarily high earners with large mortgages, significant state taxes, or major charitable giving.
- ✓The OBBBA permanently ended the TCJA sunset that would have lowered the standard deduction — the higher amounts are now permanent law.
$32,200
Standard deduction for married filing jointly, tax year 2026 (returns filed in 2027)
Source: IRS Rev. Proc. 2025-32. Increased from $30,000 in 2025 — a $2,200 jump driven by inflation indexing and the OBBBA's 5% floor increase.
2026 Standard Deduction Amounts: Complete Table
The following amounts apply to returns filed for tax year 2026 — that is, your 2026 income reported on returns due in 2027. They are adjusted annually for inflation under IRC §63(c)(4) and reflect the permanent changes made by the One Big Beautiful Bill Act (OBBBA, P.L. 119-21, signed July 4, 2025).
| Filing Status | 2026 Amount | 2025 Amount | Increase |
|---|---|---|---|
| Single | $16,100 | $15,000 | +$1,100 |
| Married Filing Jointly | $32,200 | $30,000 | +$2,200 |
| Married Filing Separately | $16,100 | $15,000 | +$1,100 |
| Head of Household | $24,150 | $22,500 | +$1,650 |
| Qualifying Surviving Spouse | $32,200 | $30,000 | +$2,200 |
Source: IRS Rev. Proc. 2025-32. These figures are for tax year 2026 (income earned January 1–December 31, 2026), reported on returns due April 15, 2027.
The Additional Standard Deduction: Age 65+ and Blind
If you or your spouse are age 65 or older at the end of the tax year, or legally blind, you receive an additional amount stacked on top of the base standard deduction. This is separate from — and in addition to — the new OBBBA senior bonus deduction described below.
The 2026 additional amounts per qualifying condition are:
| Filing Status | Per Condition | Both Conditions |
|---|---|---|
| Single / Head of Household | $2,050 | $4,100 |
| Married (any status) / Surviving Spouse | $1,650 per qualifying person | $3,300 per person |
Examples of combined deductions in practice:
- Single filer, age 66: $16,100 + $2,050 = $18,150
- Single filer, age 68 and legally blind: $16,100 + $2,050 + $2,050 = $20,200
- MFJ couple, both age 65+: $32,200 + $1,650 + $1,650 = $35,500
- MFJ couple, one age 65+, one blind: $32,200 + $1,650 + $1,650 = $35,500 (each has one qualifying condition)
The New $6,000 OBBBA Senior Bonus Deduction
The One Big Beautiful Bill Act created a brand-new, entirely separate deduction for taxpayers age 65 and older: a $6,000 above-the-line deduction available for tax years 2025 through 2028. This is distinct from the additional standard deduction for age 65+.
Key rules for the senior bonus deduction:
- Available to all taxpayers age 65 or older as of December 31, 2026
- Amount: $6,000 per qualifying person (a qualifying couple could claim $12,000 total)
- It is an above-the-line deduction — available whether you take the standard deduction or itemize
- Phases out starting at $75,000 MAGI (single/HOH) and $150,000 MAGI (MFJ)
- Temporary — expires after tax year 2028 unless Congress extends it
Combined example for a 67-year-old single filer with MAGI below $75,000: $16,100 base + $2,050 age addition + $6,000 OBBBA senior bonus = $24,150 total deduction — before counting any itemized expenses. That is more than a head-of-household filer's base standard deduction, which illustrates how substantially the OBBBA improved the retirement tax situation for lower- and middle-income seniors.
CPA Note: Two Separate Benefits, Easy to Confuse
The additional standard deduction for age 65+ (line 40 of Form 1040 worksheet) and the OBBBA senior bonus deduction are separate claims. You claim the additional standard deduction on Schedule A (or the standard deduction worksheet); the OBBBA senior bonus is claimed on a new line in the "Adjustments to Income" section of Form 1040. Do not conflate them — tax software should handle this automatically, but verify both are appearing on your draft return.
A Brief Legislative History: How We Got Here
Understanding why the standard deduction is $32,200 today — rather than the $12,700 it was in 2017 — requires knowing two pieces of legislation.
The TCJA Doubled the Standard Deduction in 2018
Before the Tax Cuts and Jobs Act of 2017 (effective January 1, 2018), the standard deduction for a single filer was $6,350. The TCJA nearly doubled it to $12,000 for single and $24,000 for married filing jointly, while simultaneously:
- Capping state and local taxes (SALT) at $10,000
- Suspending miscellaneous itemized deductions subject to the 2% AGI floor (investment fees, unreimbursed employee expenses, tax prep fees)
- Eliminating the personal exemption ($4,050 per person pre-TCJA)
The combined effect was dramatic: the share of taxpayers who itemize dropped from approximately 30% to 11% almost overnight, according to Tax Policy Center analysis. The higher standard deduction made itemizing irrelevant for most middle-income households.
However, all TCJA individual provisions had a hard sunset on December 31, 2025 — meaning the standard deduction was set to revert to roughly $7,000 (inflation-adjusted pre-TCJA amount) starting in 2026. That reversion never happened.
The OBBBA Made the Higher Deduction Permanent
The One Big Beautiful Bill Act (signed July 4, 2025) eliminated the TCJA sunset entirely, permanently extending the higher standard deduction, while also adding a 5% floor boost for the 2025 transition year and indexing future increases to inflation. It also:
- Permanently suspended miscellaneous itemized deductions (the 2% floor items will never return)
- Raised the SALT cap from $10,000 to $40,000 (with a phaseout, reverting in 2030)
- Added new above-the-line deductions for tips, overtime pay, car loan interest, and the senior bonus
- Made PMI deductible starting 2026
- Introduced a new 0.5%-of-AGI floor on charitable deductions
Standard Deduction vs. Itemizing: Who Should Still Itemize?
Let us be direct: itemizing is a math problem, not a values decision. You take whichever number is larger. Per IRS Statistics of Income data, only about 9% of filers itemize as of the most recent complete tax year data (2022) — down from 30% before the TCJA. With the 2026 standard deduction increases, that number will not rise.
Here are the itemized deductions that still exist in 2026 and what it takes to exceed the standard deduction:
| Itemized Deduction | 2026 Rules | OBBBA Change? |
|---|---|---|
| State & Local Taxes (SALT) | Up to $40,000 ($20,000 MFS); phases out above $505,000 MAGI; reverts to $10,000 in 2030 | Yes — raised from $10,000 |
| Mortgage Interest | Up to $750K acquisition debt; pre-12/15/2017 loans grandfathered at $1M; PMI now deductible | PMI added in 2026 |
| Charitable Contributions | Cash: up to 60% of AGI; new 0.5%-of-AGI floor before any deduction counts; 35% value cap for 37% bracket | Yes — new 0.5% floor |
| Medical Expenses | Expenses exceeding 7.5% of AGI | No change |
| Casualty/Theft Losses | Only federally declared disaster areas | No change |
| Gambling Losses | Up to gambling winnings only | No change |
| Misc. Itemized Deductions | Permanently eliminated (investment fees, employee expenses, tax prep fees, etc.) | Permanently gone (OBBBA) |
Who Actually Comes Out Ahead by Itemizing in 2026
For a married couple filing jointly to beat the $32,200 standard deduction through itemized deductions, they need to exceed $32,200 in qualifying deductions. The realistic path to getting there:
Example: MFJ couple in a high-tax state, home value ~$1M, mortgage of $700K
The profile here is clear: high earners in high-tax states who own expensive homes and give charitably. According to Tax Policy Center analysis, roughly 65% of filers with AGI over $500,000 still itemize, compared to just 10% of filers between $50,000 and $100,000 AGI. If your state and local taxes alone hit $40,000 — which is now the cap — and you have mortgage interest, you likely itemize. Everyone else almost certainly benefits from the standard deduction.
The Dependent Standard Deduction: Rules for Students and Claimed Dependents
If another taxpayer claims you as a dependent on their return, your standard deduction is limited — you cannot take the full filing-status standard deduction. The dependent standard deduction for 2026 equals the greater of:
- $1,350 (the 2026 flat floor), or
- Your earned income (wages, tips, self-employment income) plus $450
Both options are capped at the normal standard deduction for your filing status ($16,100 for single in 2026).
In practice:
- Dependent student with no income: $1,350 standard deduction
- Dependent with $3,000 in part-time wages: $3,000 + $450 = $3,450
- Dependent with $18,000 wages: Limited to the normal $16,100 (cap applies)
Above-the-Line vs. Below-the-Line: Why the Standard Deduction Only Tells Half the Story
The standard deduction is a below-the-line deduction — it reduces Adjusted Gross Income (AGI) to arrive at taxable income. But there is a category of above-the-line deductions that reduce AGI directly and are available whether you take the standard deduction or itemize. These are often overlooked:
| Above-the-Line Deduction | 2026 Limit / Rules |
|---|---|
| IRA contributions (traditional) | Up to $7,000 ($8,000 age 50+); income limits apply if covered by workplace plan |
| Self-employment tax deduction | 50% of SE tax paid; no limit |
| Self-employed health insurance | 100% of premiums; cannot exceed net SE income |
| HSA contributions | $4,400 (self-only) / $8,750 (family) in 2026; must be enrolled in HDHP |
| Student loan interest | Up to $2,500; income phase-out begins at $75K single / $155K MFJ |
| Qualified tips (OBBBA, 2025–2028) | Tips from qualifying tip-eligible occupations; income limits apply |
| Overtime pay (OBBBA, 2025–2028) | Up to $12,500 (single) / $25,000 (MFJ); income limits apply |
| Car loan interest (OBBBA, 2025–2028) | Up to $10,000/year on qualified personal vehicle; phases out above $100K/$200K MAGI |
| Senior bonus deduction (OBBBA, 2025–2028) | $6,000 per person 65+; phases out above $75K/$150K MAGI |
The practical implication: a self-employed person contributing to an IRA, paying their own health insurance premiums, and making car loan payments might legitimately stack $25,000+ in above-the-line deductions on top of the standard deduction. The standard deduction is the floor, not the ceiling. For a full breakdown, see our guide to 2026 tax deductions.
State Tax Conformity: Your State May Not Follow Federal Rules
This is the area most taxpayers underestimate. Federal standard deduction rules do not automatically apply at the state level. States fall into three categories:
- Rolling conformity states (automatically adopt federal changes as they occur) — generally will follow OBBBA provisions
- Fixed-date conformity states (adopt the Internal Revenue Code as of a specific date) — may be operating under pre-OBBBA rules until they update their conformity date
- Selective conformity / decoupling states — some states have explicitly decoupled from OBBBA provisions to protect their tax base
Notable examples: Michigan, Delaware, Illinois, Pennsylvania, and Washington D.C. enacted partial or full decoupling from OBBBA provisions. California uses its own standard deduction figures entirely (approximately $5,540 for single filers — far below the federal amount), meaning California residents effectively itemize on their state return even when taking the federal standard deduction.
The OBBBA's new deductions — tips, overtime, car loan interest, and the senior bonus — may or may not be recognized in your state. Do not assume federal treatment applies to your state return. If you live in a high-tax state or one known for selective conformity, consult the state's Department of Revenue guidance or a tax professional before finalizing your state return.
Three Quick Decision Rules for 2026
Based on current law and the profile of filers who itemize, here are three practical rules to guide your decision:
Rule 1: If you rent, take the standard deduction.
Without mortgage interest or real estate taxes to itemize, renters almost never exceed the standard deduction. Rental payments themselves are not deductible on a personal return.
Rule 2: If you own a home, do the math every year.
Mortgage interest declines over time as your loan amortizes. Early years of a large mortgage may justify itemizing; later years may not. Run the calculation annually with real numbers — do not assume last year's answer is still correct.
Rule 3: If you are 65+ with MAGI under $75K, claim all three layers.
The base standard deduction + the age 65 additional amount + the OBBBA senior bonus deduction stack independently. A 68-year-old single filer could shelter $24,150 of income before paying a dollar of federal income tax — without a single receipt required.
Frequently Asked Questions
What is the standard deduction for 2026?
The 2026 standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly and surviving spouses, and $24,150 for head of household. These amounts reflect inflation adjustments and the OBBBA boost, per IRS Rev. Proc. 2025-32.
How much did the standard deduction increase from 2025 to 2026?
The standard deduction increased by $1,100 for single filers (from $15,000 to $16,100), $2,200 for married filing jointly (from $30,000 to $32,200), and $1,650 for head of household (from $22,500 to $24,150). These are inflation adjustments under the permanent OBBBA framework.
What is the extra standard deduction for people over 65 in 2026?
In 2026, the additional standard deduction for taxpayers 65+ or blind is $2,050 per qualifying condition for single/HOH filers, and $1,650 per qualifying condition for married filers. A married couple both 65+ gets $35,500 total. The OBBBA also created a separate $6,000 senior bonus deduction for those with MAGI under $75,000 (single) / $150,000 (MFJ).
Should I take the standard deduction or itemize in 2026?
Take whichever is larger. Only about 9% of filers itemize. You need mortgage interest + SALT (up to $40K cap) + charitable donations + medical expenses to exceed $32,200 (MFJ) or $16,100 (single). If you rent, you almost certainly take the standard deduction. If you own a large home in a high-tax state, run the numbers.
Can I claim the standard deduction if someone claims me as a dependent?
Yes, but your deduction is limited to the greater of $1,350 (flat floor) or your earned income plus $450 — capped at the normal filing-status standard deduction. A dependent student with $3,000 in wages gets a $3,450 deduction. A dependent with no income gets only $1,350.
Does the standard deduction reduce self-employment income?
The standard deduction reduces ordinary income tax liability but has no effect on self-employment tax, which is calculated before the standard deduction is applied. The 15.3% SE tax on net self-employment income is fully separate. You can deduct half of your SE tax above the line, but the standard deduction provides no relief from SE tax itself.
What itemized deductions changed under the OBBBA for 2026?
Key changes: SALT cap raised from $10,000 to $40,000 (with phaseout above $505K MAGI, reverting in 2030); a new 0.5%-of-AGI floor on charitable deductions; PMI now deductible; miscellaneous deductions (investment fees, employee expenses) permanently eliminated; and charitable deduction value limited to 35% for those in the 37% bracket.
Calculate Your 2026 Tax with the Correct Standard Deduction
Enter your income, filing status, and deductions into our free tax calculator. It automatically applies the correct 2026 standard deduction, OBBBA senior bonus, and all current tax brackets.