Find Your Standard Deduction
For most filers, the standard deduction is straightforward: $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for head of household. Taxpayers age 65 or older receive an additional $2,050 (single/head of household) or $1,650 per qualifying spouse (married). See your full paycheck breakdown with the Paycheck Calculator →
Key Takeaways
- Single filer deduction: $16,100 (tax year 2026, IRS Rev. Proc. 2025-32)
- Married filing jointly: $32,200
- Head of household: $24,150
- H.R.1 raised and permanently extends the higher TCJA-level standard deduction
- About 87% of taxpayers use the standard deduction rather than itemizing
Quick Answer
What is the standard deduction? Under H.R.1 (OBBBA), the standard deduction amounts are:
- Single: $16,100
- Married Filing Jointly: $32,200
- Head of Household: $24,150
- Married Filing Separately: $16,100
Bottom line: H.R.1 raised and permanently extends the nearly doubled TCJA standard deduction and continues annual inflation adjustments. The IRS publishes updated inflation-adjusted figures each fall; verify the amount for your filing year on IRS.gov.
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).
Enacted under H.R.1 (OBBBA)
The One Big Beautiful Bill Act (H.R.1, 2025) raised and permanently extended the higher TCJA-level standard deduction. The figures below reflect the enacted amounts. The IRS publishes annual inflation adjustments in Revenue Procedures each fall; verify the latest amount for your filing year on IRS.gov before filing.
Base Standard Deduction
| Filing Status | Standard Deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Married Filing Separately | $16,100 |
| Head of Household | $24,150 |
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.
| Filing Status | Additional Amount (Each) | Total if 65+ |
|---|---|---|
| Single | $2,050 | $18,150 |
| Head of Household | $2,050 | $26,200 |
| Married Filing Jointly (one spouse 65+) | $1,650 | $33,850 |
| Married Filing Jointly (both 65+) | $1,650 each | $35,500 |
| Married Filing Separately (65+) | $1,650 | $17,750 |
Example
A married couple, both age 67, filing jointly would receive a total standard deduction of $35,500 ($32,200 base + $1,650 + $1,650). That means their first $35,500 of income is completely shielded from federal income tax.
Standard Deduction for Dependents
If someone else claims you as a dependent on their tax return, your standard deduction is limited. A dependent's standard deduction is 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
| Scenario | 2026 Standard Deduction | Impact |
|---|---|---|
| Without H.R.1 (TCJA expires) | ~$8,300 | Reverts to pre-2018 formula |
| With H.R.1 (TCJA extended + raised) | $16,100 | ~$7,800 more in deductions |
For a single filer in the 22% tax bracket, the difference between the two scenarios amounts to roughly $1,716 in tax savings ($7,800 x 22%). For a married couple filing jointly in the 22% bracket, the savings are approximately $3,432.
H.R.1 also affects other provisions
Beyond the standard deduction, H.R.1 permanently extends the seven-bracket tax rate structure and various other TCJA provisions. It also raised the SALT deduction cap from $10,000 to $40,000 for 2025, rising 1% per year through 2029 ($40,400 in 2026); the higher cap phases down for modified AGI above $500,000 (never below a $10,000 floor) and is scheduled to revert to $10,000 in 2030. See our overtime tax guide and capital gains tax brackets for related H.R.1 changes.
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 at $16,100 for single filers and $32,200 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:
| Deduction | Limit / Threshold | Notes |
|---|---|---|
| Mortgage interest | On first $750,000 of debt | Primary + second home. See our mortgage calculator |
| State & local taxes (SALT) | Capped at $40,400 in 2026 (phases down above $500,000 MAGI) | Income or sales tax + property tax combined |
| Charitable contributions | Up to 60% of AGI (cash) | Must have documentation for gifts over $250 |
| Medical expenses | Exceeding 7.5% of AGI | Only the amount above the threshold |
| Casualty & theft losses | Federally declared disasters only | Must exceed $100 per event + 10% of AGI |
Decision Framework: Standard vs. Itemize
Use this quick test to estimate your best option:
- Add up your SALT payments (state income tax + property tax), capped at $40,400 for 2026
- Add your mortgage interest for the year (check Form 1098 from your lender or use our down payment guide to estimate)
- Add charitable donations you can document
- Compare the total to your standard deduction amount
Example
A married couple pays $10,000 in SALT (well below the $40,400 cap for 2026), $14,000 in mortgage interest, and $3,000 in charitable gifts. Their total itemized deductions are $27,000 -- still below the $32,200 standard deduction. They should take the standard deduction.
Bunching strategy
If your itemized deductions are close to the standard deduction, consider "bunching" deductions by doubling charitable giving every other year. Itemize in the high-giving year and take the standard deduction in the off year. This can save hundreds of dollars over a two-year period.
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.
| Deduction | 2026 Limit | Details |
|---|---|---|
| Traditional IRA contributions | $7,500 ($8,600 if 50+) | Subject to income limits if covered by workplace plan. See IRA limits 2026 |
| HSA contributions | $4,400 (individual) / $8,750 (family) | Requires HDHP coverage. See HSA limits 2026 |
| Student loan interest | Up to $2,500 | Phases out at higher incomes |
| Educator expenses | Up to $300 | K-12 teachers for classroom supplies |
| Self-employment tax (50%) | No cap | Deduct employer-equivalent portion of SE tax |
| Self-employed health insurance | 100% of premiums | If not eligible for employer-sponsored plan |
How these stack with the standard deduction
A single filer who contributes $7,500 to a traditional IRA and takes the $16,100 standard deduction reduces their taxable income by a total of $23,600. Above-the-line deductions and the standard deduction work together -- you are not choosing between them. Learn more in our take-home pay guide.
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:
| Line Item | Amount |
|---|---|
| Gross salary | $65,000 |
| Standard deduction | -$16,100 |
| Taxable income | $48,900 |
| Estimated federal tax | $5,672 |
| Effective rate on gross | ~8.7% |
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
For tax year 2026, the standard deduction is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household (IRS Rev. Proc. 2025-32). H.R.1 raised and permanently extends the higher TCJA-level deduction and continues annual inflation indexing.
Taxpayers age 65 or older receive an additional standard deduction on top of the base amount. For tax year 2026, the additional amount is $2,050 for single or head of household filers and $1,650 per qualifying spouse for married filers. A single filer age 65+ would receive a total standard deduction of $18,150 ($16,100 base + $2,050 additional).
For tax year 2026, the standard deduction for head of household filers is $24,150. Head of household status is available to unmarried taxpayers who pay more than half the cost of maintaining a home for a qualifying dependent. It offers a higher deduction than single filing status and wider tax bracket thresholds.
For tax year 2026, the standard deduction for married filing jointly is $32,200. If both spouses are age 65 or older, the couple receives an additional $3,300 ($1,650 each), for a total of $35,500.
H.R.1 (the One Big Beautiful Bill Act of 2025) permanently extends the higher standard deduction amounts that were originally set to expire after 2025 under the Tax Cuts and Jobs Act. Without H.R.1, the standard deduction would have reverted to roughly $8,300 for single filers. H.R.1 keeps the nearly doubled deduction in place and continues annual inflation adjustments.
Take the standard deduction unless your total itemized deductions exceed $16,100 (single), $32,200 (married filing jointly), or $24,150 (head of household). Common itemized deductions include mortgage interest, state and local taxes (SALT, capped at $40,400 in 2026 under H.R.1), charitable contributions, and medical expenses exceeding 7.5% of AGI. Roughly 87% of taxpayers use the standard deduction.
Yes, but the amount is limited. A dependent's standard deduction is the greater of $1,350 or earned income plus $450, up to the full standard deduction amount. For example, a dependent with $3,000 in earned income would receive a standard deduction of $3,450 ($3,000 + $450).
Above-the-line deductions reduce your adjusted gross income (AGI) before you choose between the standard deduction and itemizing. You can claim them regardless of which option you pick. Common above-the-line deductions include traditional IRA contributions (up to $7,500 in 2026), HSA contributions (up to $4,400 individual / $8,750 family), student loan interest (up to $2,500), and educator expenses (up to $300).
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: $16,100 (tax year 2026, IRS Rev. Proc. 2025-32)
- Married Filing Jointly: $32,200
- Head of Household: $24,150
- Age 65+ additional: $2,050 (single/HoH) or $1,650 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.
See How the Standard Deduction Affects Your Paycheck
Use our paycheck calculator to see your take-home pay after the standard deduction, federal tax brackets, FICA, and all other deductions. Calculate Your Paycheck After Taxes 2026 →
Sources
- IRS Revenue Procedure - Tax Year 2026 Inflation Adjustments (opens in new tab)
- IRS Topic 551 - Standard Deduction (opens in new tab)
- IRS Publication 17 - Your Federal Income Tax (opens in new tab)
- H.R.1 - One Big Beautiful Bill Act of 2025 (Congress.gov) (opens in new tab)
- Tax Foundation - 2026 Federal Income Tax Brackets and Standard Deduction (opens in new tab)
- IRS Publication 501 - Dependents, Standard Deduction, and Filing Information (opens in new tab)
Important Disclaimer
Disclaimer: This content is for educational and informational purposes only and does not constitute financial, tax, or legal advice. The 2026 standard deduction amounts shown are projections based on estimated inflation adjustments; final IRS figures may differ. Individual circumstances vary, and you should consult with a qualified tax professional before making tax-related decisions. While we strive for accuracy, tax laws and regulations change frequently. Data current as of July 2026.
Content reviewed by the Digital Calculator Team. Learn more about our accuracy standards.