The 2026 standard deduction is $16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly, and $24,150 for heads of household. These amounts come from the IRS inflation adjustments for tax year 2026 and generally apply to returns filed in 2027. Older filers, blind filers, and people claimed as dependents follow different numbers, covered below.
Key takeaways
- For tax year 2026 the standard deduction rises $350 for single and separate filers, $700 for joint filers and $525 for heads of household compared with 2025.
- Each person who is 65 or older or blind adds $1,650 in 2026, or $2,050 if unmarried and not a surviving spouse.
- The separate $6,000 senior deduction (2025 through 2028) is not part of the standard deduction and is claimed in addition to it; it shrinks by 6% of modified adjusted gross income above $75,000 ($150,000 joint).
- A person who can be claimed as a dependent is limited to the greater of $1,350 or earned income plus $450, never more than the regular amount.
- A married person filing separately cannot take the standard deduction if the spouse itemizes, and nonresident aliens generally cannot take it at all.
The 2026 amounts by filing status
The standard deduction is a fixed amount subtracted from income to arrive at taxable income, in place of listing deductions one by one. The IRS set the 2026 figures in Revenue Procedure 2025-32, and its 2026 inflation-adjustment release repeats them.
| Filing status | 2026 standard deduction |
|---|---|
| Single (unmarried, not head of household) | $16,100 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
| Married filing jointly and surviving spouses | $32,200 |
Filing status decides which row applies. Under Publication 501, head of household requires all three of these: you are unmarried or considered unmarried on the last day of the year, you paid more than half the cost of keeping up a home for the year, and a qualifying person lived with you for more than half the year (a dependent parent does not have to live with you). A tax return that uses the wrong status can change the deduction as well as the tax rates.
How 2026 compares with 2025
The 2025 amounts are the ones on returns filed in early 2026. They were raised above the original inflation figures by 2025 legislation, so older 2025 tables that show $15,000, $30,000 and $22,500 are out of date. IRS Publication 501 for 2025 lists the current 2025 amounts.
| Filing status | 2025 | 2026 | Change |
|---|---|---|---|
| Single or married filing separately | $15,750 | $16,100 | +$350 |
| Head of household | $23,625 | $24,150 | +$525 |
| Married filing jointly | $31,500 | $32,200 | +$700 |
Because the 2026 figures apply to income earned during 2026, they matter for withholding and estimated payments now, even though the return itself is filed in 2027.
Age 65 and blindness add-ons
A taxpayer who is 65 or older, or blind, gets an additional standard deduction. Revenue Procedure 2025-32 sets it at $1,650 for 2026, rising to $2,050 for an individual who is unmarried and not a surviving spouse. A person who is both 65 or older and blind counts twice. On a joint return each spouse counts separately.
| Filing status (2026) | One qualifying box | Two qualifying boxes |
|---|---|---|
| Single | $18,150 | $20,200 |
| Head of household | $26,200 | $28,250 |
| Married filing jointly | $33,850 | $35,500 |
| Qualifying surviving spouse | $33,850 | $35,500 |
| Married filing separately | $17,750 | $19,400 |
These totals are the basic amount plus the add-on ($2,050 per box for single and head of household, $1,650 for the married and surviving spouse rows). A joint return can have up to four boxes, two per spouse, so the joint maximum is $32,200 plus 4 × $1,650, or $38,800. For 2025 the add-on was $1,600, or $2,000 for unmarried filers, according to the IRS standard deduction topic page. The IRS treats a person as 65 on the day before the 65th birthday.
Dependents and who cannot claim it
When someone else can claim you
For 2026, a person who can be claimed as a dependent by another taxpayer has a standard deduction capped at the greater of $1,350 or earned income plus $450, and the result cannot exceed the regular amount for the filing status. A dependent with $3,000 of wages gets $3,450. A dependent with no earned income gets $1,350. The age or blindness add-on, where it applies, comes on top of that figure.
Filers who cannot take it
According to the IRS topic page on the standard deduction, these filers are not eligible:
- A married person filing separately whose spouse itemizes deductions.
- A nonresident or dual-status alien, with exceptions for certain married couples who elect to be treated as US residents and for certain students and apprentices from India under the US-India treaty.
- Someone filing a return for a period of less than 12 months because of a change in accounting period.
- An estate, trust, common trust fund or partnership.
When a separate filer can take it, Publication 501 says the amount is half the joint-return figure. The choice between this deduction and itemizing is a comparison of totals: use whichever is larger, unless you are barred from the standard deduction.
Senior and charitable deductions
Two newer deductions are often mixed up with the standard deduction. Neither is part of it, and neither requires itemizing.
The $6,000 senior deduction
For tax years 2025 through 2028, the IRS describes an enhanced deduction for seniors of up to $6,000 per eligible person, or $12,000 for a couple in which both spouses qualify. The person must reach age 65 by the end of the tax year, and it begins to phase out when modified adjusted gross income is above $75,000 ($150,000 for joint filers). Married people must file jointly to claim it, and each qualifying person's Social Security number must be on the return. Publication 554 adds that the number must be valid for employment. The deduction is in addition to the age 65 add-on above.
The phase-out is steep. On Schedule 1-A (the 2025 form, Part V), each eligible person's $6,000 is reduced by 6% of modified adjusted gross income above the threshold. The 2026 form isn't out yet, but the rule comes from section 151(d)(5)(C) of the tax code, which sets the same $6,000 amount and 6% reduction for every year through 2028. Modified adjusted gross income here is adjusted gross income plus certain excluded foreign, Puerto Rico and American Samoa income. The deduction reaches zero at $175,000 for a single filer. On a joint return each spouse's $6,000 shrinks by the same amount, so both reach zero at $250,000. In an illustrative case, a joint couple, both over 65, with modified adjusted gross income of $170,000 is $20,000 over the line. That cuts each $6,000 by $1,200, leaving $4,800 each, or $9,600 instead of $12,000.
The 2026 non-itemizer charitable deduction
Starting with tax year 2026, filers who do not itemize may deduct up to $1,000 of cash gifts to qualified charities, or $2,000 on a joint return, per IRS Topic 506, which also says gifts to individuals are not deductible. The IRS Working Families Tax Cuts page says noncash gifts such as clothing, stock or other property do not qualify, and neither do donations to donor-advised funds or supporting organizations. The IRS fact sheet on charitable deduction tips for non-itemizers adds that the deduction is open to people who do not itemize even if they cannot take the standard deduction, such as a separate filer whose spouse itemizes, and that receipts or bank records should be kept.
A worked 2026 example
Illustrative example. A married couple filing jointly are both 66 years old. They have $70,000 of wages and other income (assume modified adjusted gross income is the same) and gave $1,500 in cash to a qualified charity. They do not itemize.
| Step | Amount |
|---|---|
| Income | $70,000 |
| Standard deduction, joint ($32,200 plus 2 × $1,650) | −$35,500 |
| Senior deduction (2 × $6,000; income is under $150,000) | −$12,000 |
| Cash charitable gift (under the $2,000 joint limit) | −$1,500 |
| Taxable income | $21,000 |
The three deductions remove $49,000 together, so the standard deduction alone is the largest piece but not the whole story. Without the senior and charitable deductions, taxable income would be $34,500. Real returns also reflect adjustments, other income and credits, and Social Security benefits are taxed under separate rules, so treat the figures as a model of the mechanics only.
Frequently asked questions
Can I take the standard deduction and the senior deduction in the same year?
Yes. The IRS says the senior deduction is in addition to the standard deduction and the age 65 add-on, and it is available whether or not you itemize. It is claimed separately on Schedule 1-A.
Which tax return uses the 2026 amounts?
The 2026 amounts apply to the tax year 2026, so they generally apply to returns filed in 2027. The return filed in early 2026 uses the 2025 amounts, such as $15,750 for single filers.
Who counts as 65 or older for 2026?
The IRS treats you as 65 on the day before your 65th birthday, so Publication 554 counts you as 65 at the end of a year if your 65th birthday falls on or before January 1 of the following year. For 2025 that meant a birth date before January 2, 1961. Applied to 2026, the same rule points to a birth date before January 2, 1962. The same age test applies to the senior deduction. Check the 2026 return instructions to confirm once they are published.
Do clothing and other non-cash donations count for the 2026 non-itemizer deduction?
No. The IRS says the deduction is for cash contributions to qualified organizations, and gifts to donor-advised funds generally do not qualify. Noncash gifts can only be deducted by people who itemize, under the usual itemized-deduction rules.
Is the standard deduction for married filing separately the same as single?
For 2026 the basic amount is the same $16,100, which is half of the $32,200 joint figure. A separate filer loses the deduction entirely if the spouse itemizes.
Checking your own return
Start with your filing status and match it to the table. Add $1,650 or $2,050 for each qualifying person who is 65 or older or blind, then check whether the senior deduction (and its 6% phase-out above $75,000 or $150,000) and the charitable limit apply. If you could be claimed as a dependent, use the dependent formula instead of the table. Compare the total with your itemized deductions only if you are not barred from the standard deduction, and use the 2026 figures when you update withholding. This article is general education, not tax advice for your situation, and a tax professional or the IRS instructions can settle edge cases.
Sources
- Rev. Proc. 2025-32 (2026 inflation adjustments), IRS
- IRS releases tax inflation adjustments for tax year 2026, IRS
- Publication 501 (2025), Dependents, Standard Deduction, and Filing Information, IRS
- Topic no. 551, Standard deduction, IRS
- Check your eligibility for the new enhanced deduction for seniors, IRS
- Tax deductions for working Americans and seniors, IRS
- Publication 554 (2025), Tax Guide for Seniors, IRS
- 26 U.S. Code § 151, Allowance of deductions for personal exemptions, Legal Information Institute
- Schedule 1-A (Form 1040) 2025, Additional Deductions, IRS
- Topic no. 506, Charitable contributions, IRS
- Working Families Tax Cuts, IRS
- Publication 6196, Charitable Contribution Deduction Tips for Non-Itemizers, IRS
