The 2028 standard deduction is pending. Our scenario is $17,100 for Single/MFS, $34,200 jointly and $25,600 for head of household, using 3% annual growth from 2026 over two years.
Filing in 2028? That generally concerns 2027 income. This 2028 tax-year reference generally concerns returns filed in 2029.
Standard deduction by filing status
| Item | 2026 confirmed baseline | 2028 illustrative scenario |
|---|---|---|
| Single / MFS standard deduction | $16,100 | ~$17,100 |
| Joint standard deduction | $32,200 | ~$34,200 |
| Head of household standard deduction | $24,150 | ~$25,600 |
| Unmarried age/blind add-on | $2,050 | ~$2,150 |
| Married age/blind add-on | $1,650 | ~$1,750 |
Age 65 and blindness are separate additions
The scenario adds $2,150 per qualifying condition for an unmarried filer who is not a surviving spouse, or $1,750 for a married filer. A person who qualifies by both age and blindness can receive two additions. Eligibility and filing status still matter; these are not automatic deductions for every household member.
For example, a single 67-year-old who is not blind would have a scenario standard deduction of $19,250: $17,100 plus $2,150. That amount is computed before considering the separate enhanced senior deduction.
The enhanced senior deduction has its own rules
Under current law the separate enhanced deduction is up to $6,000 per eligible person age 65 or older for 2025–2028. It is available to eligible itemizers as well as people taking the standard deduction and is subject to MAGI phaseout and other filing requirements. We do not inflate the $6,000 statutory maximum by 3%.
A qualifying senior with income below the applicable phaseout threshold may combine the standard deduction, the age addition and this separate deduction. A married couple cannot assume a $12,000 extra deduction without checking both spouses’ eligibility and income. The enhanced provision is scheduled to end after 2028 under current law; that is a meaningful distinction when comparing 2028 and 2029 plans.
Compare itemized deductions using the same tax year
Itemizing can be worthwhile when allowable mortgage interest, state and local taxes, charitable gifts and other eligible expenses exceed the standard deduction. The SALT deduction has its own cap and income-based reduction, so the full amount of property and state income tax paid is not necessarily deductible.
As a simplified comparison, $19,000 of allowable itemized deductions exceeds the single standard-deduction scenario by $1,900. That difference reduces taxable income; it is not a dollar-for-dollar refund. Dependents and taxpayers with special filing situations should use the applicable IRS worksheet instead of this general table.
Method, assumptions and release timing
The 3% annual assumption is an illustrative planning shortcut, not an inflation forecast or a confidence interval. It compounds directly from the latest confirmed baseline, then rounds once. Official indexing uses statutory base amounts, prescribed index windows and rounding rules; final agency figures can differ. Round to $50, with the joint base exactly twice Single. Age/blind additions are modeled separately.
IRS 2028 inflation adjustments are expected in October–November 2027; timing is based on the usual annual cycle, not an announced release date.
Primary sources: 2026 tax baselines — Rev. Proc. 2025-32 · Enhanced deduction for seniors · Deductible state and local taxes
Frequently asked questions
Is this for the tax return I file in 2028?
A return filed in 2028 generally reports 2027 income. This page covers tax year 2028, generally filed in 2029. Use the linked 2027 guide for the earlier tax year; amendments and extensions can involve other years.
Is the $6,000 senior deduction part of the standard deduction?
No. It is a separate, income-limited provision for eligible people age 65 or older, currently applicable through 2028. The standard deduction and age/blind additions are different rules.
Why is the joint scenario twice the single amount?
The scenario preserves the statutory relationship between the base joint and single standard deductions rather than rounding both independently.
Can I use these estimates to file or set a contribution limit?
No. These tables illustrate planning assumptions. Use the final agency publication and the rules for the applicable year before filing, funding an account or changing payroll. A linked calculator may use a different year.
Explore a related calculator
Income tax calculator. Check the calculator’s supported year and assumptions; it may use a different year from this planning reference.