2027 Standard Deduction Amounts (Projected)
| Filing Status | 2027 Projected | 2026 Confirmed |
|---|---|---|
| Single | ~$15,450 | $15,000 |
| Married Filing Jointly | ~$30,900 | $30,000 |
| Married Filing Separately | ~$15,450 | $15,000 |
| Head of Household | ~$23,150 | $22,500 |
Additional Deduction for Age 65+ and Blind (Projected)
| Filing Status | 2027 Projected (per condition) | 2026 Confirmed |
|---|---|---|
| Single or Head of Household | ~$2,000 | $1,950 |
| Married (Filing Jointly or Separately) | ~$1,600 | $1,550 |
Estimate your full federal tax liability with our free calculator
Open Income Tax Calculator →About These Projections
The IRS adjusts the standard deduction annually for inflation using the Chained CPI (C-CPI-U). For 2026, single filers received a $15,000 deduction. Applying an estimated 3% increase yields ~$15,450 for 2027. The IRS rounds to the nearest $50 for standard deductions, so the actual figure may be $15,400 or $15,450.
See Confirmed 2026 Limits: For official IRS-published figures, see our 2026 Standard Deduction page.
How to Use the Standard Deduction in 2027
Itemize-vs-standard breakeven calculation: Taxpayers pick the larger of the standard deduction or the sum of itemized deductions on Schedule A. After TCJA capped the SALT deduction at $10,000 and roughly doubled the standard deduction, far fewer filers itemize — recent IRS data shows roughly 10% of returns itemize. Run the comparison: total your projected mortgage interest, $10k SALT cap, charitable giving, and medical above 7.5% of AGI; if the sum is below ~$15,450 single / ~$30,900 joint, the standard deduction wins for 2027.
Additional standard deduction for 65+ and blind: Taxpayers who are 65 or older OR blind by the close of the tax year receive an additional standard deduction (projected ~$2,000 single/HoH or ~$1,600 each for married filers in 2027). Both conditions stack — a married joint filer who is 65+ AND blind, with a spouse who is 65+, can add three additional standard amounts on top of the base $30,900. Birthday rule: the IRS treats you as 65 if you turn 65 on or before January 1 of the following tax year.
Dependent's standard deduction formula: A taxpayer claimed as a dependent on someone else's return cannot take the full standard deduction. Their 2027 standard deduction is limited to the greater of (a) $1,350 (projected) or (b) earned income plus $450 (projected), but never exceeding the full single standard. This formula keeps dependents from sheltering more than their earned wages even if they have significant unearned investment income, which falls under the kiddie-tax rules instead.