2026 Standard Deduction: Amounts by Filing Status, Age 65 and Over, and Calculator
For tax year 2026, the returns you file in 2027, the standard deduction is $16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly and qualifying surviving spouses, and $24,150 for heads of household. If you are 65 or older or blind, you add $1,650 per box ($2,050 if you are unmarried and not a surviving spouse), and someone who can be claimed as a dependent is limited to a smaller amount. The calculator below gives your own figure with the steps.
Maintained by Archie Chang · Amounts checked against IRS and statute text on October 31, 2026 · Methodology & sources
2026 standard deduction calculator
Your situation for tax year 2026
The calculator leaves out nonresident aliens, dual-status aliens and short tax years, whose standard deduction can be zero.
Your 2026 standard deduction
Standard deduction for tax year 2026 (return filed in 2027)
$16,100
- Basic standard deduction for single: $16,100.
- Standard deduction for tax year 2026: $16,100.
An estimate from the 2026 amounts in IRS Rev. Proc. 2025-32. If you itemize, compare it with your itemized deductions, and take the larger.
2026 standard deduction by filing status, compared with 2025
The IRS announced the 2026 amounts in news release IR-2025-103 on October 9, 2025, and set them out in section 4.14(1) of Revenue Procedure 2025-32. The release says:
“For tax year 2026, the standard deduction increases to $32,200 for married couples filing jointly. For single taxpayers and married individuals filing separately, the standard deduction rises to $16,100 for tax year 2026, and for heads of households, the standard deduction will be $24,150.”
“The tax year 2026 adjustments described below generally apply to tax returns filed in 2027.”
| Filing status | Tax year 2026 (filed in 2027) | Tax year 2025 (filed in 2026) |
|---|---|---|
| Single | $16,100 | $15,750 |
| Married filing separately | $16,100 | $15,750 |
| Married filing jointly | $32,200 | $31,500 |
| Qualifying surviving spouse | $32,200 | $31,500 |
| Head of household | $24,150 | $23,625 |
Sources: 2026, Rev. Proc. 2025-32, section 4.14(1) (IRS); 2025, Rev. Proc. 2025-32, section 3.01, and IR-2025-103.
The 2025 amounts are the ones set by the One, Big, Beautiful Bill Act, Public Law 119-21 (July 4, 2025), section 70102 (congress.gov), which amended 26 U.S.C. 63(c)(7). The revenue procedure describes it, and the release gives the 2025 amounts:
“As a result, § 63(c)(7) as amended by the OBBBA provides that, for taxable years beginning after December 31, 2024, the basic standard deduction amounts provided in § 63(c)(2) are increased to $15,750 for single individuals and married individuals filing separate returns; $23,625 for heads of households; and $31,500 for married individuals filing a joint return and surviving spouses.”
“The amendments made by this section shall apply to taxable years beginning after December 31, 2024.”
“(Additionally, for tax year 2025, the OBBB raises the standard deduction amount to $31,500 for married couples filing jointly. For single taxpayers and married individuals filing separately, the standard deduction for 2025 is $15,750, and for heads of households, the standard deduction is $23,625.)”
Extra standard deduction for age 65 or older, or blind
Revenue Procedure 2025-32 gives the 2026 additional amounts, and Revenue Procedure 2024-40 gives the 2025 amounts:
“(3) Aged or blind. For taxable years beginning in 2026, the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.”
“(3) Aged or blind. For taxable years beginning in 2025, the additional standard deduction amount under § 63(f) for the aged or the blind is $1,600. The additional standard deduction amount is increased to $2,000 if the individual is also unmarried and not a surviving spouse.”
Each box adds one amount: age 65 or older is one box and blind is another, for you and, on a joint return, for your spouse. The totals for 2026:
| Filing status | No boxes | 1 box | 2 boxes | 3 boxes | 4 boxes |
|---|---|---|---|---|---|
| Single | $16,100 | $18,150 | $20,200 | — | — |
| Head of household | $24,150 | $26,200 | $28,250 | — | — |
| Married filing jointly | $32,200 | $33,850 | $35,500 | $37,150 | $38,800 |
| Qualifying surviving spouse | $32,200 | $33,850 | $35,500 | — | — |
| Married filing separately | $16,100 | $17,750 | $19,400 | $21,050 | $22,700 |
Computed here from the basic amounts and the additional amounts above. A qualifying surviving spouse is not “unmarried” for this purpose, so the lower amount applies. A dash means that number of boxes is not possible for that status.
When you count as 65
The IRS states the day-before rule in the 2025 Form 1040 instructions, the latest published as of October 31, 2026:
“A person is considered to reach age 65 on the day before the person’s 65th birthday.”
Applying that rule to tax year 2026, a person born on or before January 1, 1962 counts as 65 on December 31, 2026, so the calculator’s box reads “born before January 2, 1962”. The draft 2026 Form 1040 that the IRS has posted (a draft, not for filing, and subject to change) uses the same date on line 12d. The 2025 instructions use “born before January 2, 1961” for tax year 2025.
“12d You: Were born before January 2, 1962 Are blind Spouse: Was born before January 2, 1962 Is blind”
Blindness and spouses
The statute defines blindness this way:
“For purposes of this subsection, an individual is blind only if his central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if his visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.”
A head of household does not count a spouse’s boxes, and a separate-return filer counts a spouse’s only in a narrow case:
“Don’t check any boxes for your spouse if your filing status is head of household.”
“If your filing status is married filing separately and your spouse was born before January 2, 1961, or was blind at the end of 2025, you can check the appropriate box(es) on line 12d if your spouse had no income, isn’t filing a return, and can’t be claimed as a dependent on another person’s return.”
Standard deduction for a dependent
If someone else can claim you as a dependent, your basic standard deduction is limited. For 2026 and 2025 the revenue procedures say:
“(2) Dependent. For taxable years beginning in 2026, the standard deduction amount under § 63(c)(5) for an individual who may be claimed as a dependent by another taxpayer cannot exceed the greater of (1) $1,350, or (2) the sum of $450 and the individual's earned income.”
“(2) Dependent. For taxable years beginning in 2025, the standard deduction amount under § 63(c)(5) for an individual who may be claimed as a dependent by another taxpayer cannot exceed the greater of (1) $1,350, or (2) the sum of $450 and the individual’s earned income.”
The limit applies to the basic amount, and the age 65 or blind amounts are added after it. It also never goes above the basic amount for your filing status. A filer who is not a dependent has no such limit. The 2025 Form 1040 instructions define the earned income that counts:
“* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable scholarship or fellowship grant.”
Examples for a single dependent with no age or blindness boxes:
| Earned income | Standard deduction |
|---|---|
| $0 | $1,350 |
| $900 | $1,350 |
| $5,000 | $5,450 |
| $15,650 | $16,100 |
When the standard deduction is zero
The statute lists the cases in which the standard deduction is zero:
“In the case of— (A) a married individual filing a separate return where either spouse itemizes deductions, (B) a nonresident alien individual, (C) an individual making a return under section 443(a)(1) for a period of less than 12 months on account of a change in his annual accounting period, or (D) an estate or trust, common trust fund, or partnership, the standard deduction shall be zero.”
For the first case, the 2025 Form 1040 instructions say:
“If you checked the box on line 12b, your standard deduction is zero, even if you were born before January 2, 1961, or were blind.”
The calculator handles that case. It does not handle nonresident aliens, short tax years or estates and trusts. 26 U.S.C. 63 is the full text.
Standard deduction or itemizing, and the senior deduction
The 2025 Form 1040 instructions say how most people choose:
“In most cases, your federal income tax will be less if you take the larger of your standard deduction or itemized deductions.”
To see what itemizing could be worth, start with the SALT deduction calculator for the state and local tax part.
New for tax years beginning after December 31, 2025, a filer who does not itemize can also deduct cash gifts to qualifying charities, up to a limit. The statute, and the line the draft 2026 Form 1040 adds for it:
“In the case of any taxable year, if the individual does not elect to itemize deductions for such taxable year, the deduction under this section shall be equal to the deduction, not in excess of $1,000 ($2,000 in the case of a joint return), which would be determined under this section if the only charitable contributions taken into account in determining such deduction were contributions made in cash during such taxable year (determined without regard to subsections (b)(1)(G)(ii), (b)(1)(I), and (d)(1)) to an organization described in section 170(b)(1)(A) and not— (1) to an organization described in section 509(a)(3), or (2) for the establishment of a new, or maintenance of an existing, donor advised fund (as defined in section 4966(d)(2)).”
“Pub. L. 119-21, title VII, § 70424(b), July 4, 2025, 139 Stat. 235, provided that: “The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2025.””
“12f Charitable contribution deduction for non-itemizers (see instructions)”
The enhanced deduction for seniors, which the FedRateCalc senior deduction page covers, is a different deduction from the extra standard deduction on this page. It applies for tax years 2025 through 2028: the statute allows it for a taxable year beginning before January 1, 2029, and the 2025 instructions say the new deductions take effect beginning in 2025.
“In the case of a taxable year beginning before January 1, 2029, there shall be allowed a deduction in an amount equal to $6,000 for each qualified individual with respect to the taxpayer.”
“Recent legislation provided for four new deductions that take effect beginning in 2025.”
“Enhanced deduction for seniors. If you were born before January 2, 1961, you may be eligible for an enhanced deduction for seniors. Your deduction will be limited if your modified adjusted gross income is more than $75,000 ($150,000 if married filing jointly). To be eligible, you and/or your spouse must have a valid SSN. If you are married, you must file a joint return. The maximum amount of the deduction is $6,000 ($12,000 if both spouses are eligible).”
The 2025 instructions also say you can take it with either the standard deduction or itemizing:
“You can claim this deduction whether you claim the standard deduction or itemize deductions on Schedule A or Schedule A (Form 1040-NR).”
“The maximum amount of the enhanced deduction for seniors is $6,000 per person.”
Its phaseout calculation and Social Security number rules are on the senior deduction calculator page.
The 2027 standard deduction
Not published as of October 31, 2026. The IRS page that lists each year’s adjustments has 2026 as its latest entry and describes the pattern:
“Each fall, the IRS issues two documents detailing the results of these adjustments for the coming year.”
The 2027 standard deduction page explains how the new amounts are set. When the IRS releases the tax year 2027 figures, they will be on the 2027 federal tax brackets page, which tracks that release. To see how the 2026 deduction fits with your credits, see the child tax credit 2026 and earned income credit 2026 pages, and the paycheck calculator for withholding.
Frequently asked questions
What is the standard deduction for 2026?
For tax year 2026, which you file in 2027, it is $16,100 for single filers and for married people filing separately, $32,200 for married couples filing jointly and for qualifying surviving spouses, and $24,150 for heads of household (IRS Rev. Proc. 2025-32, section 4.14(1)).
What is the 2026 standard deduction if I am 65 or older?
You add $2,050 if you are single or head of household, or $1,650 if you are married or a surviving spouse (Rev. Proc. 2025-32, section 4.14(3)). A single filer who is 65 or older gets $18,150, and a married couple filing jointly with both spouses 65 or older gets $35,500. Blindness adds the same amount again.
When am I treated as 65 for 2026?
The IRS treats a person as reaching age 65 on the day before the 65th birthday, so for tax year 2026 anyone born before January 2, 1962 counts. The IRS states the day-before rule in the 2025 Form 1040 instructions, the latest published as of October 31, 2026, and the draft 2026 Form 1040 (not for filing, subject to change) uses that date on line 12d.
Does the $6,000 senior deduction replace the extra standard deduction for age 65?
No. The senior deduction is a separate deduction. The 2025 Form 1040 instructions say you can claim it whether you claim the standard deduction or itemize, while the additional standard deduction on this page applies only if you take the standard deduction. Use the senior deduction calculator to see both.
How much standard deduction can someone claimed as a dependent take?
No more than the greater of $1,350 or $450 plus their earned income, and never more than the basic amount for their filing status, for tax year 2026. Age 65 or blindness amounts are added on top of that limited amount.
Can I take the standard deduction if my spouse itemizes?
Not if you are married filing separately. When one spouse itemizes on a separate return, the standard deduction of the other spouse is zero under 26 U.S.C. 63(c)(6)(A), even if that spouse is 65 or older or blind.
Is the standard deduction different for tax year 2025?
Yes. For tax year 2025 it is $15,750 for single filers and married people filing separately, $31,500 for joint filers and surviving spouses, and $23,625 for heads of household. Returns for 2025 are the ones filed in 2026.
What will the 2027 standard deduction be?
Not known yet. As of October 31, 2026 the IRS has not published the tax year 2027 inflation adjustments; it usually does in the fall. See the tax brackets 2027 page for the status.
Sources (checked October 31, 2026): IRS Rev. Proc. 2025-32 (2026 inflation adjustments) · IRS Rev. Proc. 2024-40, section 2.15 (2025 amounts) · IRS news release IR-2025-103 · 26 U.S.C. 63 (uscode.house.gov) · 26 U.S.C. 63 (uscode.house.gov) (Cornell LII copy) · Pub. L. 119-21, section 70102 (congress.gov) · 2025 Instructions for Form 1040 (latest published) · IRS draft 2026 Form 1040 (draft, not for filing) · 26 U.S.C. 170(p) (uscode.house.gov) · 26 U.S.C. 170(p) (uscode.house.gov) (Cornell LII copy) · 26 U.S.C. 151(d)(5)(C) (uscode.house.gov) · 26 U.S.C. 151(d)(5)(C) (uscode.house.gov) (Cornell LII copy) · IRS inflation-adjusted tax items by tax year