The standard deduction is a flat dollar amount you subtract from your income before the IRS calculates federal tax. For tax year 2026, it runs from $16,100 for single filers to $32,200 for married couples filing jointly, with extra amounts if you are 65 or older, blind, or both.1Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026, Including Amendments From the One, Big, Beautiful Bill Most taxpayers claim it because it is automatic and requires no receipts.
How It Reduces Your Tax
Federal law defines taxable income as your adjusted gross income minus certain deductions. If you do not itemize, the standard deduction is the main subtraction that shrinks the income the IRS can tax.2Office of the Law Revision Counsel. 26 USC 63 – Taxable Income Defined Lower taxable income, lower tax bill.
One point worth flagging: the standard deduction does not reduce your AGI. Your AGI stays the same whichever method you pick. The deduction comes off after AGI is calculated, producing taxable income. That matters because many credits and phaseouts key off AGI, not taxable income.
Because the amount is fixed, you do not track expenses or keep receipts. That is the appeal. Itemizing means documenting every dollar deducted, from mortgage interest to charitable gifts to medical bills. The standard deduction skips all of it.
2026 Amounts by Filing Status
The IRS adjusts these figures for inflation each year. For tax year 2026 (returns filed in early 2027):
- Single: $16,100
- Married filing jointly or surviving spouse: $32,200
- Head of household: $24,150
- Married filing separately: $16,100
These amounts reflect the higher standard deduction levels that originally took effect under the 2017 Tax Cuts and Jobs Act and were extended through 2028 by the One, Big, Beautiful Bill signed into law in 2025.
Extra Deduction if You’re 65 or Older or Blind
If you turn 65 by the end of the tax year, you get an additional standard deduction on top of the basic amount. The same applies if you are legally blind. If both apply, you claim both additions.3Internal Revenue Service. Topic No. 551, Standard Deduction
For 2026, the add-ons are:
- Unmarried (single or head of household): $2,050 per qualifying condition
- Married (filing jointly or separately): $1,650 per qualifying individual, per condition
A single filer who is 65 and blind gets $16,100 plus $2,050 plus $2,050, for a total of $20,200. A married couple filing jointly where both spouses are over 65 adds $1,650 twice, bringing their combined standard deduction to $35,500.
The IRS considers you 65 on the day before your 65th birthday. For 2026, that means you qualify for the age-related increase if you were born before January 2, 1962.4Internal Revenue Service. Publication 554 (2025), Tax Guide for Seniors
The Separate Enhanced Deduction for Seniors
Starting with tax year 2025, there is a second, separate deduction for taxpayers 65 and older. This enhanced deduction is worth up to $6,000 per qualifying person, or $12,000 for a married couple if both spouses are eligible.5Internal Revenue Service. Check Your Eligibility for the New Enhanced Deduction for Seniors
It phases out once modified adjusted gross income exceeds $75,000 ($150,000 for joint filers), and it runs through 2028. It is completely separate from the age-based add-on above, so qualifying seniors may claim both. It is easy to miss because it did not exist a couple of years ago.
Standard Deduction for Dependents
If someone else can claim you as a dependent, your standard deduction is capped. Instead of the full amount for your filing status, it is the greater of:6Internal Revenue Service. Publication 501 (2025), Dependents, Standard Deduction, and Filing Information
- A floor of $1,350, or
- Your earned income plus $450, up to the regular standard deduction for your filing status
A teenager with $5,000 in wages from a part-time job would get a standard deduction of $5,450. A dependent with $200 in investment income and no wages would be limited to the $1,350 floor. These thresholds are inflation-adjusted; the figures above are the most recently published amounts, and the IRS will confirm any 2026 change in its annual release.
Who Cannot Claim It
Most filers qualify, but a few groups are locked out. Under federal law, the standard deduction is zero for:7Office of the Law Revision Counsel. 26 US Code 63 – Taxable Income Defined
- Married filing separately when the other spouse itemizes. If one spouse itemizes, the other must itemize too, even if their itemized total is less than the standard deduction.8Internal Revenue Service. Other Deduction Questions
- Nonresident aliens filing Form 1040-NR. A narrow exception applies to students and business apprentices from India under the U.S.-India tax treaty.9Internal Revenue Service. Nonresident — Figuring Your Tax
- Filers with a short tax year because of a change in annual accounting period.
- Estates, trusts, and partnerships, which file different returns.
If you fall into one of these categories, you itemize regardless of whether your total tops the standard amount.
Standard Deduction or Itemize
The choice is binary. Take the standard deduction, or add up qualifying expenses and itemize. You cannot do both. The right answer is whichever is larger, because a bigger deduction means less taxable income.
The main expenses that count toward itemizing are mortgage interest, charitable donations, medical costs above 7.5% of AGI, and state and local taxes (SALT). For 2026, the SALT deduction is capped at $40,000 for most filers, a significant increase from the $10,000 cap that applied in 2024 and earlier years. That higher cap makes itemizing more attractive for some taxpayers in high-tax states, though the cap phases down for very high earners.
For many households, the math is simple. A joint standard deduction of $32,200 is high enough that itemizing rarely wins unless you have substantial mortgage interest or live in a high-tax state. To compare, gather your Form 1098, records of charitable gifts, and state tax payment receipts. If the total beats your standard deduction, itemize on Schedule A of Form 1040.10Internal Revenue Service. Instructions for Schedule A (Form 1040) If not, take the standard deduction. Running the numbers both ways is worth a few minutes even when you think you know the answer; tax software does this automatically.
How to Claim It on Your Return
You enter the amount on Line 12e of Form 1040 or Form 1040-SR.11Internal Revenue Service. 1040 (2025) General Instructions The correct figure for your filing status is printed on the form next to that line. If you qualify for the additional deduction based on age or blindness, check the appropriate boxes and use the standard deduction chart in the instructions to calculate the higher amount. Taxpayers 65 or older can file Form 1040-SR, which uses larger print and prints the age-adjusted chart on the last page.