Standard Deduction for 2027 (Projected)

Not official yet. This page's projection is ~$16,450 for single filers, ~$32,900 for married filing jointly, ~$16,450 for married filing separately, ~$24,700 for head of household, and ~$32,900 for qualifying surviving spouse — up from the confirmed 2026 amounts. These are a ustax.tools trend estimate (applying the actual 2025-to-2026 growth rate to the 2026 base), not an IRS-published figure. The IRS typically announces the real 2027 amounts around October-November 2026.

No — it is explicitly a projection. The methodology: the confirmed 2026 standard deduction grew 2.22% over the confirmed 2025 amount (IRS Rev. Proc. 2024-40 to Rev. Proc. 2025-32); this page applies that same growth rate to the 2026 base, rounded to the nearest $50. That is a trend continuation, not a chained-CPI-U calculation — the real 2027 number depends on inflation data through August 2026 that does not exist yet at the time of writing.

~$32,900, up from the confirmed $32,200 in 2026 — a projection, not an announced figure. Qualifying surviving spouse uses the same projected $32,900 amount. If both spouses are 65 or older, add a projected $3,400 more ($1,700 per qualifying spouse) — see the worked example below.

A projected $2,100 for a single or head-of-household filer who is 65+, or $1,700 per qualifying spouse on a married return. This "additional standard deduction" is separate from the OBBBA senior bonus deduction below — and unlike the senior bonus deduction, this additional amount IS inflation-indexed each year, so it needs a projection while the senior bonus deduction does not.

Already known — no projection needed. OBBBA (P.L. 119-21 §70103, IRC §151(d)(5)) set the senior bonus deduction at a FIXED $6,000 per qualifying person age 65+, with NO inflation-indexing provision, for tax years 2025 through 2028. The 2027 amount is therefore already certain to equal the 2026 amount: $6,000 per person ($12,000 if both spouses on a joint return are 65+), phasing out between $75,000 and $175,000 MAGI (single/HoH) or $150,000 and $250,000 MAGI (MFJ) — those phase-out thresholds are fixed by the same statute and also do not need a projection.

No structural change is expected for 2027 beyond ordinary annual inflation indexing. OBBBA §70102 made the larger, post-TCJA standard deduction amounts PERMANENT starting 2025 (they were previously scheduled to revert to roughly half their size after 2025 under the original TCJA sunset). That permanence is already baked into both the confirmed 2026 base this page compares against and the 2027 projection above — there is no further OBBBA-driven jump expected for 2027 the way there was for the 2026 tax brackets' lowest two rates (see the 2027 tax brackets reference for that separate, one-time adjustment).

Typically October or November 2026, in the IRS's annual inflation-adjustment revenue procedure (the 2026 figures came from Rev. Proc. 2025-32, released October 9, 2025). This page will be updated with the official figure — and its "projected" framing removed — as soon as that Rev. Proc. is published.