Standard deduction 2026: amounts for every filing status

Standard deduction 2026 amounts by filing status

The IRS published the standard deduction 2026 figures on October 9, 2025, in Rev. Proc. 2025-32. They cover income earned from January 1 to December 31, 2026, so they belong on the Form 1040 you file between January and April 2027.

Married filing separately always matches the single amount, and a qualifying surviving spouse always matches the joint amount. Head of household sits in between, which is one reason that status is worth checking if you are unmarried and pay most of the costs of a home for a qualifying person.

What is the standard deduction for 2026 if you are single

A single filer subtracts $16,100 from AGI. Here is how that changes the bill on a $50,000 salary with no other income or deductions, compared with the prior year:

The same pay produces $51.50 less tax in 2026. About $42 of that comes from the higher deduction and the rest from the wider 10% bracket. The full rate schedule is on our 2026 tax brackets page.

Standard deduction 2026 MFJ and head of household

Married filing jointly: $32,200

Joint filers get exactly twice the single figure. A couple with $90,000 of combined wages has taxable income of $57,800. Their tax is $2,480 on the first $24,800 plus 12% of the remaining $33,000, or $6,440 in total.

What is the 2026 standard deduction for head of household

Head of household filers get $24,150, which is $8,050 more than single. A single parent earning $55,000 has taxable income of $30,850. Tax is $1,770 on the first $17,700 plus 12% of $13,150, which comes to $3,348.

Dependents and the $1,350 minimum

If someone else can claim you as a dependent, your 2026 standard deduction is the greater of $1,350 or your earned income plus $450, capped at the normal amount for your filing status. Earned income means pay for work, such as wages, tips and taxable scholarships, not interest or dividends.

A dependent who is also 65 or older or blind adds the extra amount to the result. Because the deduction for unearned income is only $1,350, a child with a sizable brokerage account can owe tax even with no job.

Age 65 and blind additions for 2026

Add $1,650 per condition if you are married or a surviving spouse, or $2,050 per condition if you are single or head of household. For 2026 you qualify for the age amount if you were born before January 2, 1962.

• Single, 66 years old: $16,100 + $2,050 = $18,150
• Single, 66 and blind: $16,100 + $4,100 = $20,200
• Joint return, one spouse 65: $32,200 + $1,650 = $33,850
• Joint return, both 65: $32,200 + $3,300 = $35,500

These totals do not include the separate $6,000 senior deduction on Schedule 1-A. How the two combine, with a worked retiree example, is on our standard deduction for seniors over 65 page.

How the 2026 amounts changed from 2025

The 2025 figures were set by the One Big Beautiful Bill Act at $15,750, $31,500 and $23,625. The law then told the IRS to index them for inflation starting in 2026, which produced increases of roughly 2.2% across the board.

The dependent minimum ($1,350) and the earned income add-on ($450) did not change. The age and blind additions each rose by $50.

What to do now for 2026

1. Confirm your filing status as of December 31, 2026, since that decides which amount you get.
2. If you plan to itemize, total your Schedule A items and compare them with the figure above. Remember that from 2026 a high-income itemizer may see a further cut; see the itemized deduction limit for high earners.
3. If you make estimated payments, use the estimated tax worksheet in the 2026 Form 1040-ES, which already uses these amounts.
4. Watch for the 2027 figures, expected in October or November 2026, if you are planning next year's withholding. Our standard deduction 2027 page tracks that release.