What Is the Standard Deduction?
The standard deduction is a fixed dollar amount that reduces the income you're taxed on. When you file your federal tax return, you choose between taking the standard deduction or itemizing your deductions — whichever gives you the larger tax break. Most taxpayers (roughly 90%) take the standard deduction because it's simpler and often larger than their itemized total.
The IRS adjusts the standard deduction annually for inflation. For the 2026 tax year (returns filed in early 2027), the amounts have increased from 2025 levels.
2026 Standard Deduction Amounts
| Filing Status | Standard Deduction |
|---|---|
| Single | $15,000 |
| Married Filing Jointly | $30,000 |
| Married Filing Separately | $15,000 |
| Head of Household | $22,500 |
Additional Deduction for Age 65+ and Blind
If you are age 65 or older, or legally blind, you qualify for an additional standard deduction on top of the base amount. If you are both 65+ and blind, you get the additional amount twice.
| Filing Status | Additional Amount (per qualifying condition) |
|---|---|
| Single or Head of Household | $1,950 |
| Married (Filing Jointly or Separately) | $1,550 |
Example: A single filer age 67 would receive a total standard deduction of $15,000 + $1,950 = $16,950. A married couple filing jointly where both spouses are 65+ would get $30,000 + $1,550 + $1,550 = $33,100.
Dependent Standard Deduction
If someone else can claim you as a dependent, your standard deduction is limited. For 2026, a dependent's standard deduction is the greater of:
- $1,300, or
- Earned income + $450 (up to the regular standard deduction for your filing status)
This means a dependent with no earned income gets a standard deduction of just $1,300, while a dependent with substantial earnings can still get up to the full $15,000 single deduction.
Standard Deduction vs. Itemizing
You should itemize your deductions when your total itemized deductions exceed your standard deduction. This is more likely if you have a large mortgage, live in a high-tax state, or make significant charitable donations. Compare your totals before deciding.
Common itemized deductions include:
- Mortgage interest (on up to $750,000 of mortgage debt)
- State and local taxes — SALT (capped at $10,000)
- Charitable contributions (cash and property donations)
- Medical and dental expenses exceeding 7.5% of AGI
- Casualty and theft losses (in federally declared disaster areas)
- Investment interest expense
Tip: If your total itemized deductions are close to the standard deduction, consider "bunching" — concentrating two years of charitable donations into one year to exceed the threshold, then taking the standard deduction the other year.
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What is the standard deduction for 2026?
For 2026, the standard deduction is $15,000 for single filers and married filing separately, $30,000 for married filing jointly, and $22,500 for head of household. These amounts are adjusted annually for inflation by the IRS.
Do seniors get a higher standard deduction in 2026?
Yes. Taxpayers age 65 or older receive an additional standard deduction of $1,950 if single or head of household, or $1,550 if married filing jointly or separately. If you are both 65+ and legally blind, you receive the additional amount twice.
When should I itemize instead of taking the standard deduction?
You should itemize when your total qualifying deductions (mortgage interest, state/local taxes up to $10,000, charitable contributions, medical expenses exceeding 7.5% of AGI, etc.) add up to more than your standard deduction. If you own a home in a high-tax state and make significant charitable gifts, itemizing often makes sense.
What is the standard deduction for a dependent in 2026?
A dependent's standard deduction for 2026 is the greater of $1,300 or their earned income plus $450, but it cannot exceed the regular standard deduction for their filing status ($15,000 for single). A dependent with no earned income gets a $1,300 deduction.