2026 Standard Deduction Amounts by Filing Status
IRS Rev. Proc. 2025-32 sets the 2026 standard deduction at the following amounts:
| Filing Status | 2026 Standard Deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Head of Household | $24,150 |
| Married Filing Separately | $16,100 |
These are the amounts on your 2026 federal income tax return — filed in 2027. They apply to income earned between January 1 and December 31, 2026.
For context: the 2025 standard deduction was $15,750 for single filers and $31,500 for married filing jointly. The annual increase reflects the IRS cost-of-living adjustment published each October for the following tax year.
What the One Big Beautiful Bill Act Changed
The standard deduction change under OBBBA is not about a new amount — it is about permanence.
The Tax Cuts and Jobs Act of 2017 roughly doubled the standard deduction starting in 2018. But those higher amounts were written with a sunset: without further action, the standard deduction was scheduled to revert to pre-TCJA levels after December 31, 2025. For 2026, that would have meant single filers taking a deduction closer to $8,500 — roughly half the TCJA amount — and most taxpayers owing more in federal income tax as a result.
The One Big Beautiful Bill Act (H.R. 1), signed July 4, 2025, eliminated that sunset. The higher TCJA standard deduction is now permanent law under IRC §63, and the IRS applies annual inflation adjustments going forward. No further Congressional action is required to maintain the 2026 amount.
For the full picture of OBBBA individual tax changes — including tax brackets, the child tax credit expansion, the SALT cap increase, and new Schedule 1-A deductions — see One Big Beautiful Bill: Individual Tax Changes for 2026.
Additional Standard Deduction: Age 65 and Older, or Blind
Under IRC §63(f), taxpayers who are age 65 or older or blind on the last day of the tax year receive an additional amount on top of the base standard deduction:
| Taxpayer status | Additional amount per qualifying condition |
|---|---|
| Married filing jointly / surviving spouse | $1,650 |
| Single / Head of Household / unmarried non-surviving spouse | $2,050 |
"Per qualifying condition" means the amounts stack. A married couple where both spouses are age 65 or older gets $3,300 additional (two × $1,650). A single filer who is both 65 and blind gets $4,100 additional (two × $2,050). This calculation is separate from the base standard deduction.
This additional standard deduction is also separate from the new OBBBA $6,000 senior deduction for taxpayers 65 and older, claimed on Schedule 1-A. Both provisions can apply to the same taxpayer on the same return. For the income phase-out and eligibility rules on the OBBBA senior deduction specifically, see OBBBA Senior Deduction 2026: The New $6,000 Tax Break.
Take the Standard Deduction or Itemize?
Taking the standard deduction is simpler: it is a fixed dollar amount with no itemized expense tracking or Schedule A required. You should only itemize if your qualifying expenses exceed your standard deduction.
The major itemized deductions to add up:
- Mortgage interest — interest paid on up to $750,000 in acquisition debt for a first and second home combined
- State and local taxes (SALT) — property taxes plus state income taxes or sales taxes, now capped at $40,400 for married filing jointly under OBBBA (see SALT Deduction Cap: How the $40,400 OBBBA Limit Works)
- Charitable contributions — cash and non-cash donations to qualifying 501(c)(3) organizations (see Charitable Contribution Deductions: 2026 Guide)
- Unreimbursed medical expenses exceeding 7.5% of adjusted gross income
For most single filers who rent and live in a lower-tax state, the $16,100 standard deduction exceeds what they could realistically itemize. The standard deduction wins with no paperwork.
For married homeowners with a large mortgage and significant state income taxes, the comparison is closer. If your mortgage interest is $14,000 per year, your SALT total approaches the $40,400 cap, and you have several thousand dollars in charitable contributions, you may exceed $32,200. Run the numbers with a CPA or tax software before choosing.
The decision is made per return, per year. Taxpayers can switch between standard and itemized from one year to the next based on what is more advantageous.
OBBBA Schedule 1-A Deductions: Separate from the Itemizing Decision
The new OBBBA deductions — no-tax-on-tips, no-tax-on-overtime, the car loan interest deduction, and the senior deduction — are above-the-line deductions claimed on Schedule 1-A. They reduce adjusted gross income whether you itemize or take the standard deduction.
This matters because some taxpayers assume that new OBBBA deductions affect the standard-vs.-itemize calculation. They do not. A worker excluding $12,000 in overtime pay from federal income tax can still take the full $16,100 standard deduction. The two provisions operate independently.
For the Schedule 1-A no-tax-on-overtime deduction details, see No Tax on Overtime Pay: How the OBBBA Deduction Works.
Adjusting Your Withholding
If your tax situation changed — marriage, divorce, a new dependent, or a shift between standard and itemized — the 2026 standard deduction amounts affect how you update your Form W-4 with your employer. The IRS W-4 and withholding calculator default to the standard deduction for your filing status. If you plan to itemize and your deductions are significantly higher than the standard amount, updating your W-4 to reflect that prevents over-withholding.
For a step-by-step guide to Form W-4 and withholding adjustments, see How to Fill Out Form W-4: 2026 Withholding Guide.
State Taxes: Federal Permanence Does Not Extend Automatically
The OBBBA's permanent extension of the TCJA standard deduction is federal law only. State income tax systems are separate. States fall into several groups:
- Federal conformity states — tie their standard deduction to the federal amount by reference; these states automatically benefit from the permanent extension.
- Fixed-amount states — set their own standard deduction by statute; the OBBBA permanence does not affect them unless the state legislature acts.
- No income tax states — the federal standard deduction is not relevant at the state level.
Check your state's department of revenue for the applicable 2026 state standard deduction. Do not assume the federal $16,100 or $32,200 applies at the state level.
This content is for educational purposes only and does not constitute tax or legal advice. Tax rules change frequently and individual circumstances vary. Consult a licensed CPA or enrolled agent before making decisions based on your specific 2026 return.
