The standard deduction is the single most widely claimed tax deduction in the United States — taken by roughly 90% of all taxpayers. For 2026, the IRS (Rev. Proc. 2025-32) has adjusted the amounts upward from the OBBBA-raised 2025 levels, meaning most filers will shield more income from federal tax than they did in 2025.
Here is everything you need to know about the 2026 standard deduction, who qualifies, and whether you are better off itemizing.
2026 Standard Deduction by Filing Status
| Filing Status | 2025 Standard Deduction (OBBBA) | 2026 Standard Deduction | Increase |
|---|---|---|---|
| Single | $15,750 | $16,100 | +$350 |
| Married Filing Jointly | $31,500 | $32,200 | +$700 |
| Married Filing Separately | $15,750 | $16,100 | +$350 |
| Head of Household | $23,625 | $24,150 | +$525 |
| Qualifying Surviving Spouse | $31,500 | $32,200 | +$700 |
The OBBBA (One Big Beautiful Bill Act, signed July 2025) lifted the 2025 baseline above the originally scheduled inflation-only amounts; 2026 then adjusts those higher OBBBA figures for inflation per Rev. Proc. 2025-32.
Additional Standard Deduction for Age 65+ and Blindness
Taxpayers who are age 65 or older, or legally blind, receive an additional standard deduction on top of the base amount. These additional amounts are also inflation-adjusted for 2026:
| Category | Filing Status | 2025 Additional | 2026 Additional |
|---|---|---|---|
| Age 65+ or Blind | Single / Head of Household | $2,000 | $2,050 |
| Age 65+ or Blind | Married (per qualifying person) | $1,600 | $1,650 |
A married couple where both spouses are 65 or older can claim two additional amounts, bringing their total 2026 standard deduction to $32,200 + $1,650 + $1,650 = $35,500.
Why the Standard Deduction Matters
The standard deduction reduces your taxable income dollar-for-dollar. For a single filer earning $60,000 in wages:
- Without any deduction, taxable income = $60,000
- After the $16,100 standard deduction, taxable income = $43,900
- At the 12% marginal rate, that $16,100 deduction saves approximately $1,932 in federal tax
The actual savings depend on your marginal rate. The higher your bracket, the more valuable each additional dollar of deduction.
| Filing Status | 2026 Standard Deduction | Tax Savings at 12% | Tax Savings at 22% | Tax Savings at 24% |
|---|---|---|---|---|
| Single | $16,100 | $1,932 | $3,542 | $3,864 |
| Married Filing Jointly | $32,200 | $3,864 | $7,084 | $7,728 |
| Head of Household | $24,150 | $2,898 | $5,313 | $5,796 |
Standard Deduction vs. Itemizing in 2026
For most people, the standard deduction is the right choice — but if your qualifying expenses exceed the threshold, itemizing may save you more. Common itemized deductions include:
- State and local taxes (SALT): under OBBBA (2025+), capped at $40,000 per return ($20,000 MFS) in 2025, rising to $40,400 / $20,200 in 2026 (1% indexing under OBBBA §70120). Phases out above $500,000 MAGI ($250,000 MFS; $505,000 / $252,500 in 2026) toward a $10,000 floor. Pre-OBBBA 2018–2024 was $10,000 flat.
- Mortgage interest: on the first $750,000 of acquisition debt
- Charitable contributions: generally up to 60% of AGI for cash donations
- Medical expenses: the portion exceeding 7.5% of AGI
- Casualty and theft losses: only for federally declared disaster areas
The itemizing math for a single filer in 2026:
If your SALT is $8,000, mortgage interest is $6,500, and charitable giving is $2,000, your itemized total is $16,500 — only $400 more than the $16,100 standard deduction. The extra paperwork and record-keeping may not be worth the modest benefit.
For most middle-income single filers, itemizing is worthwhile only if mortgage interest alone is substantial, or if a combination of SALT, mortgage interest, and significant charitable giving clearly clears the bar.
Who Cannot Claim the Standard Deduction
Certain taxpayers are ineligible for the standard deduction and must itemize:
- A married person filing separately whose spouse itemizes
- A nonresident alien (in most circumstances)
- Someone filing a short tax year return (less than 12 months) due to an accounting period change
- Estates and trusts
Dependent Standard Deduction
If someone else claims you as a dependent on their return, your standard deduction is limited to the greater of:
- $1,350 (2026 projected), or
- Your earned income plus $450 (up to the normal standard deduction limit)
This rule is important for college students with part-time jobs and young adults who are still dependents on their parents’ returns.
Practical Planning Tips for 2026
Bunch deductions in alternating years. If your itemizable expenses hover near the standard deduction threshold, consider concentrating deductions in even-numbered years and claiming the standard deduction in odd years (or vice versa). For example, making two years of charitable contributions in a single year can push you over the bar in that year while the standard deduction covers the other year.
Donor-Advised Funds (DAFs) for charitable bunching. Contributing a large lump sum to a DAF allows you to claim the full charitable deduction in the year of contribution, then distribute grants to charities over time.
Medical expense timing. If you have elective procedures or predictable medical costs that might breach the 7.5%-of-AGI threshold, grouping them in the same calendar year maximizes the deduction.
Review SALT impact. The OBBBA SALT cap for 2026 is $40,400 ($20,200 MFS) with the phaseout starting at MAGI above $505,000 ($252,500 MFS) and reverting toward a $10,000 floor. Ultra-high-income taxpayers in high-tax states still effectively hit the $10,000 floor and need significantly higher mortgage interest or charitable giving to exceed the standard deduction.
Key Takeaway
The 2026 standard deduction increase of roughly $350 per single filer (layered on top of the larger OBBBA bump already captured in 2025) is a straightforward tax benefit requiring no action on your part — you simply claim it on your return. If you currently itemize, it is worth running the numbers to confirm that your itemized deductions still exceed the new, higher standard deduction. For most filers, the standard deduction remains the optimal and easiest choice.