Standard Deduction Amounts
2025/2026 standard deduction by filing status, additional amounts for seniors and blind, plus the new $6,000 senior deduction
Key Numbers
2026 Single
$16,100
2026 MFJ
$32,200
NEW Senior Ded.
$6,000 (2025–2028)
Taxpayers Using
~88%
The standard deduction reduces your taxable income by a fixed amount based on filing status. About 88% of taxpayers take the standard deduction instead of itemizing. The OBBBA (July 2025) permanently extended the nearly-doubled deduction from the 2017 TCJA and increased the 2025 amounts by $750/$1,500 above what was originally scheduled.
2025 vs. 2026 Amounts
| Filing Status | 2025 | 2026 | Change |
|---|---|---|---|
| Single | $15,750 | $16,100 | +$350 |
| Married Filing Jointly | $31,500 | $32,200 | +$700 |
| Head of Household | $23,625 | $24,150 | +$525 |
| Married Filing Separately | $15,750 | $16,100 | +$350 |
| Qualifying Surviving Spouse | $31,500 | $32,200 | +$700 |
How It Works
Subtracted from AGI: The standard deduction is subtracted from your Adjusted Gross Income to determine taxable income. Example: $75,000 AGI − $16,100 standard deduction = $58,900 taxable income.
Choose One: You take either the standard deduction or itemize — whichever is larger. You cannot take both.
Inflation-Adjusted: Amounts are indexed annually using chained CPI. The 2026 amounts above reflect IRS Rev. Proc. 2025-32.
Additional Amounts (Seniors, Blind & Dependents)
Taxpayers age 65+ and/or blind receive additional standard deduction amounts. The OBBBA also created a new temporary $6,000 senior deduction for 2025–2028.
Per-Person Additional Amount (Age 65+ or Blind)
| Filing Status | 2025 | 2026 |
|---|---|---|
| Single or Head of Household | $2,000 | $2,050 |
| Married (per qualifying spouse) | $1,600 | $1,650 |
Both 65+ and blind? You receive the additional amount twice. For married couples, each qualifying spouse adds their own amount(s).
2026 Combined Examples
| Situation | Base | Additional | Total |
|---|---|---|---|
| Single, age 68 | $16,100 | $2,050 | $18,150 |
| Single, age 68, blind | $16,100 | $4,100 | $20,200 |
| MFJ, both 65+ | $32,200 | $3,300 | $35,500 |
| MFJ, one 65+ and one blind | $32,200 | $3,300 | $35,500 |
| MFJ, both 65+ and both blind | $32,200 | $6,600 | $38,800 |
OBBBA Senior Deduction ($6,000 / 2025–2028)
This is in addition to the regular standard deduction and the age 65+ additional amount. Can be claimed even when itemizing.
| Filing Status | Amount | MAGI Limit | Phaseout |
|---|---|---|---|
| Single / HoH | $6,000 | $75,000 | 6¢ per $1 over limit |
| Married Filing Jointly | $12,000 | $150,000 | 6¢ per $1 over limit |
Both spouses must be 65+ to claim the full $12,000 MFJ amount. Fully phases out at $175,000 (single) / $350,000 (MFJ). Maximum combined 2026 deduction for a married couple (both 65+, MAGI under $150K): $32,200 + $3,300 + $12,000 = $47,500.
Standard Deduction for Dependents
If you can be claimed as a dependent, your 2026 standard deduction is limited to the greater of $1,350 or earned income + $450 (but not more than the regular standard deduction for your filing status). The age 65+ and blind additional amounts still apply if you qualify.
Standard vs. Itemized Deductions
You take whichever is larger — the standard deduction or your total itemized deductions. The higher TCJA/OBBBA standard deduction exceeds typical itemized deductions for most taxpayers, which is why roughly 88% use the standard deduction.
Common Itemized Deductions (2026)
| Deduction | Limit / Rules |
|---|---|
| State & Local Taxes (SALT) | Capped at $10,000 ($5,000 MFS) |
| Mortgage Interest | On loans up to $750K ($1M if originated before 12/16/2017) |
| Charitable Contributions | Up to 60% of AGI (cash); 30% for appreciated property |
| Medical Expenses | Only amounts exceeding 7.5% of AGI |
| Casualty & Theft Losses | Federally-declared disaster areas only |
Standard Deduction Favored When
You rent rather than own, live in a low-tax state, have minimal charitable giving, or your total itemizable expenses fall below $16,100 (single) / $32,200 (MFJ).
Itemizing Favored When
You have a large mortgage, high state/local taxes (SALT up to $10K), significant charitable contributions, or large medical expenses exceeding 7.5% of AGI.
Bunching strategy: If you're near the standard deduction threshold, consider concentrating deductible expenses (especially charitable giving via donor-advised funds) into alternating years — itemize one year, take the standard deduction the next.
MFS rule: If you're married filing separately and your spouse itemizes, you must also itemize — you cannot take the standard deduction.
Sources
- 1.IRS — Revenue Procedure 2025-32 (2026 Inflation Adjustments)
- 2.IRS — Tax Inflation Adjustments for Tax Year 2026 (Including OBBBA Amendments)
- 3.IRS — Topic No. 551: Standard Deduction
- 4.IRS — Topic No. 501: Should I Itemize?
- 5.Tax Foundation — 2026 Tax Brackets and Other Provisions
- 6.Congressional Research Service — The Standard Deduction and Itemized Deductions
This content is for educational and informational purposes only and does not constitute financial, tax, or legal advice. Consult a qualified professional for guidance tailored to your situation.