2027 Standard Deduction: IRS Release Status and the 2026 Amounts
The IRS has not released the 2027 standard deduction as of October 31, 2026. For tax year 2026, the returns you file in 2027, it 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. The IRS usually publishes the next year’s amounts in the fall, and this page does not publish a projection; the calculator below uses the 2026 amounts until the IRS releases 2027.
Maintained by Archie Chang · Amounts checked against IRS and statute text on October 31, 2026 · Methodology & sources
2027 standard deduction calculator
Your situation for tax year 2026
These are the 2026 amounts until the IRS releases 2027, for the return you file in 2027.
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, because the 2027 amounts are not released. If you itemize, compare it with your itemized deductions, and take the larger.
IRS release status
Not released 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.”
Last year the IRS announced the 2026 amounts on October 9, 2025 (news release IR-2025-103) and set them out in Rev. Proc. 2025-32 (IRS). When it publishes the tax year 2027 revenue procedure, this page switches to the 2027 amounts. The 2027 federal tax brackets page tracks the same release.
2026 and 2027 standard deduction by filing status
The IRS announced the 2026 amounts in news release IR-2025-103 on October 9, 2025. 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.”
| Item | Tax year 2026 (filed in 2027) | Tax year 2027 (filed in 2028) |
|---|---|---|
| Single | $16,100 | Not released |
| Married filing separately | $16,100 | Not released |
| Married filing jointly | $32,200 | Not released |
| Qualifying surviving spouse | $32,200 | Not released |
| Head of household | $24,150 | Not released |
| Extra amount per age 65 or blind box: married or surviving spouse | $1,650 | Not released |
| Extra amount per box: unmarried and not a surviving spouse | $2,050 | Not released |
| Claimed as a dependent: limit is the greater of this amount | $1,350 | Not released |
| … or this amount plus earned income | $450 | Not released |
2026: Rev. Proc. 2025-32, section 4.14 (IRS). 2027: the IRS has not published the amounts, so the column is blank by design.
For the 2026 extra amount for age 65 or blindness and the dependent limit, the revenue procedure says:
“(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.”
“(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.”
The 2026 standard deduction page has the totals by number of boxes, the rules for dependents and spouses who itemize, and the 2025 comparison.
How the 2027 standard deduction is set
The One, Big, Beautiful Bill Act, Public Law 119-21 (July 4, 2025), section 70102, changed 26 U.S.C. 63(c)(7). The revenue procedure for 2026 describes the result:
“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.”
For taxable years beginning after 2025, the statute then raises those basic amounts every year (26 U.S.C. 63). Here is the rule for the two base amounts, and a note that the old inflation rule in 63(c)(4) no longer applies to them:
“(B) Adjustment for inflation (i) In general Paragraph (4) shall not apply to the dollar amounts contained in paragraphs (2)(B) and (2)(C).”
“(ii) Adjustment of increased amounts In the case of a taxable year beginning after 2025, the $23,625 and $15,750 amounts in subparagraph (A) shall each be increased by an amount equal to— (I) such dollar amount, multiplied by (II) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting “2024” for “2016” in subparagraph (A)(ii) thereof. If any increase under this clause is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.”
In plain words: take $23,625 (head of household) or $15,750 (single and married filing separately) and add that amount times the cost-of-living adjustment, with 2024 as the base year. Then round the increase, not the whole amount, down to the next lowest multiple of $50. The IRS’s 2026 head of household amount, $24,150, is $525 above $23,625; this page does not compute 2027 amounts and uses the IRS’s published figures. The joint amount is twice the single one:
“(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of— (i) a joint return, or (ii) a surviving spouse (as defined in section 2(a)),”
The adjustment itself comes from 26 U.S.C. 1(f). For a taxable year beginning in 2027 the “preceding calendar year” is 2026, and the year used for the comparison is replaced by the base year named in section 63:
“(A) In general The cost-of-living adjustment for any calendar year is the percentage (if any) by which— (i) the C-CPI-U for the preceding calendar year, exceeds (ii) the CPI for calendar year 2016, multiplied by the amount determined under subparagraph (B).”
“(C) Special rule for adjustments with a base year after 2016 For purposes of any provision of this title which provides for the substitution of a year after 2016 for “2016” in subparagraph (A)(ii), subparagraph (A) shall be applied by substituting “the C-CPI-U for calendar year 2016” for “the CPI for calendar year 2016” and all that follows in clause (ii) thereof.”
“The C-CPI-U for any calendar year is the average of the C-CPI-U as of the close of the 12-month period ending on August 31 of such calendar year.”
“If any increase determined under paragraph (2)(A), section 63(c)(4), section 68(b)(2) or section 151(d)(4) is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.”
The extra amounts for age 65 or blindness and the dependent limit still follow 63(c)(4), with older base years (1987 and 1997), rounded the same way:
“(4) Adjustments for inflation In the case of any taxable year beginning in a calendar year after 1988, each dollar amount contained in paragraph (2)(B), (2)(C), or (5) or subsection (f) shall be increased by an amount equal to— (A) such dollar amount, multiplied by (B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting for “calendar year 2016” in subparagraph (A)(ii) thereof— (i) “calendar year 1987” in the case of the dollar amounts contained in paragraph (2)(B), (2)(C), or (5)(A) or subsection (f), and (ii) “calendar year 1997” in the case of the dollar amount contained in paragraph (5)(B).”
FedRateCalc does not publish a projection of the 2027 amounts. The result is a price index turned into dollars and rounded down in steps of $50, so a small error in an estimate changes the final figure, and only the IRS revenue procedure counts on your return.
Senior deduction and charitable deduction for people who do not itemize
Two other deductions work beside the standard deduction. The enhanced deduction for seniors is a different deduction from the extra standard deduction for age 65. It applies for tax years 2025 through 2028, because the statute allows it for a taxable year beginning before January 1, 2029:
“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.”
Its limits are on the senior deduction calculator page. The deduction for charitable gifts by people who do not itemize starts later:
“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.””
The 2026 standard deduction page explains both for tax year 2026. To weigh itemizing, start with the SALT deduction calculator; for withholding, use the paycheck calculator. The related credit is on the child tax credit 2027 page.
Frequently asked questions
What is the 2027 standard deduction?
As of October 31, 2026 the 2027 standard deduction is not released: the IRS has not published the annual inflation-adjustment revenue procedure for tax year 2027. Last year it published the 2026 amounts in Rev. Proc. 2025-32 on October 9, 2025 (IR-2025-103). Until the 2027 amounts are out, this page shows the official 2026 amounts, and we update it when the IRS publishes the 2027 table.
Which standard deduction applies to the return I file in 2027?
The tax year 2026 amount: $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. The IRS says the tax year 2026 adjustments generally apply to tax returns filed in 2027. The 2027 amounts are for the return you file in 2028.
How does the IRS set the 2027 standard deduction?
Under 26 U.S.C. 63(c)(7)(B)(ii), the basic amounts of $15,750 for single filers and $23,625 for heads of household are increased for a taxable year beginning after 2025 by a cost-of-living adjustment, with 2024 as the base year, and the increase is rounded down to the next lowest multiple of $50. The adjustment is the percentage by which the chained CPI-U (C-CPI-U) for the preceding calendar year, averaged over the 12 months ending August 31, exceeds the 2024 figure. The joint amount is 200 percent of the single amount. The aged or blind and dependent amounts are adjusted separately under 63(c)(4), using older base years. The IRS’s 2026 head of household amount, $24,150, is $525 above $23,625, so the IRS’s published figure is the one to use; this page does not compute 2027 amounts.
Will the extra standard deduction for age 65 or blindness change for 2027?
The 2027 amounts are not known yet. For tax year 2026 the additional amount is $1,650 per box if you are married or a surviving spouse, and $2,050 if you are unmarried and not a surviving spouse (Rev. Proc. 2025-32, section 4.14(3)).
Why does this page not show an estimate of the 2027 standard deduction?
The statute turns a price index into dollars and then rounds the increase down to a multiple of $50, so a small error in an estimate changes the final dollar amount, and only the IRS figure counts on your return. This page shows the official 2026 amounts and the rule that sets 2027, and no projection.
Does the $6,000 senior deduction replace the extra standard deduction for age 65?
No. The senior deduction is a separate deduction for tax years 2025 through 2028, while the additional standard deduction applies only if you take the standard deduction. Use the senior deduction calculator to see both, and the 2026 standard deduction page for the 2026 totals.
Sources (checked October 31, 2026): IRS Rev. Proc. 2025-32 (2026 inflation adjustments) · IRS news release IR-2025-103 · IRS inflation-adjusted tax items by tax year · 26 U.S.C. 63 (uscode.house.gov) · 26 U.S.C. 63 (uscode.house.gov) (Cornell LII copy) · 26 U.S.C. 1(f) (uscode.house.gov) · 26 U.S.C. 1(f) (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) · 26 U.S.C. 170(p) (uscode.house.gov) · 26 U.S.C. 170(p) (uscode.house.gov) (Cornell LII copy)