2026 Standard Deduction: Amounts by Filing Status (H.R.1)

2026 Standard Deduction Amounts by Filing Status

The standard deduction is a fixed dollar amount that reduces the income on which you are taxed. You subtract it from your adjusted gross income (AGI) before applying 2026 federal tax brackets. The IRS adjusts these amounts annually for inflation using the Chained Consumer Price Index (C-CPI-U).

Base Standard Deduction

Additional Standard Deduction for Age 65+ or Blind

Taxpayers who are age 65 or older, or who are legally blind, qualify for an additional standard deduction on top of the base amount. You can claim both additions if you are 65+ and blind. For married couples, each qualifying spouse receives the additional amount separately.

Standard Deduction for Dependents

If someone else claims you as a dependent on their tax return, your standard deduction is limited. For 2026, a dependent's standard deduction is projected to be the greater of:

• $1,350, or
• Earned income plus $450, up to the full standard deduction amount

For example, a college student with $5,000 in part-time wages who is claimed as a dependent would receive a standard deduction of $5,450 ($5,000 + $450). A dependent with no earned income would receive $1,350.

What Changed Under H.R.1: TCJA Extension

The Tax Cuts and Jobs Act of 2017 (TCJA) nearly doubled the standard deduction, raising it from roughly $6,500 to $13,000 for single filers. However, those higher amounts were scheduled to expire after December 31, 2025, which would have meant the standard deduction reverting to approximately $8,300 for single filers in 2026.

H.R.1 (the One Big Beautiful Bill Act of 2025) permanently extends the higher TCJA-level standard deduction. This is one of the most significant provisions of the bill for individual taxpayers.

What H.R.1 Means for Your Standard Deduction

For a single filer in the 22% tax bracket, the difference between the two scenarios amounts to roughly $1,551 in tax savings ($7,050 x 22%). For a married couple filing jointly in the 22% bracket, the savings are approximately $3,102.

Standard Deduction vs. Itemizing: Which Is Better?

Every tax filer must choose between the standard deduction and itemizing deductions on Schedule A. You cannot claim both. The right choice depends on whether your total itemizable expenses exceed the standard deduction amount for your filing status.

When the Standard Deduction Is Better

The standard deduction is typically the better choice when:

• You rent your home (no mortgage interest deduction)
• You live in a state with no income tax
• Your combined itemizable expenses are below the standard deduction threshold
• You want a simpler tax filing process

With the standard deduction projected at $15,350 for single filers and $30,700 for joint filers, you would need substantial deductible expenses to benefit from itemizing. According to the IRS, roughly 87% of taxpayers use the standard deduction.

When to Itemize Instead

Consider itemizing if your combined deductions exceed the standard deduction. Common itemized deductions include:

Decision Framework: Standard vs. Itemize

Use this quick test to estimate your best option:

1. Add up your SALT payments (state income tax + property tax), capped at $10,000
2. Add your mortgage interest for the year (check Form 1098 from your lender or use our down payment guide to estimate)
3. Add charitable donations you can document
4. Compare the total to your standard deduction amount

Above-the-Line Deductions: Available Regardless of Standard vs. Itemized

Above-the-line deductions (also called "adjustments to income") reduce your adjusted gross income (AGI) before you choose between the standard deduction and itemizing. You can claim these no matter which option you select, making them especially valuable.

How the Standard Deduction Affects Your Paycheck

Your employer factors the standard deduction into your federal tax withholding through the W-4 form. When the standard deduction increases, your withholding generally decreases slightly, meaning a bit more in each paycheck.

Example: Impact on a $65,000 Salary

Consider a single filer earning $65,000 per year, paid biweekly:

While the per-paycheck difference from the standard deduction increase alone is modest, it combines with inflation-adjusted tax bracket thresholds for a larger cumulative benefit. Use our paycheck calculator to see your exact withholding with all 2026 adjustments.

Frequently Asked Questions

Summary: 2026 Standard Deduction at a Glance

The standard deduction remains the most common way Americans reduce their taxable income, and H.R.1 ensures the higher TCJA-level amounts continue indefinitely. Here is what to remember:

• Single / Married Filing Separately: Projected $15,350 (up $350 from 2025)
• Married Filing Jointly: Projected $30,700 (up $700 from 2025)
• Head of Household: Projected $23,050 (up $550 from 2025)
• Age 65+ additional: $1,600 (single/HoH) or $1,300 per spouse (married)
• Itemize only if your combined deductible expenses exceed the standard deduction
• Above-the-line deductions like IRA and HSA contributions stack with the standard deduction

Your standard deduction directly affects your paycheck withholding and your overall take-home pay. For a complete picture of all the deductions, taxes, and contributions that shape your paycheck, try our free calculator below.