# Standard deduction 2027: not yet announced, what we know

Source: https://taxbracketsdesk.com/deductions/standard-deduction-2027
Publisher: Tax Brackets Desk (taxbracketsdesk.com), independent editorial site
Topic: Standard and Itemized Deductions
Last updated: 2026-09-18

> The standard deduction 2027 amounts have not been announced as of September 18, 2026. The IRS normally releases them in a revenue procedure in October or November; the 2026 figures came out on October 9, 2025. If you are filing in 2027, you need the tax year 2026 amounts instead: $16,100 single, $32,200 joint and $24,150 head of household.

## Key facts

- Status of 2027 amounts: Not yet announced
- Usual release: October or November, in a revenue procedure
- Starting point (2026): $16,100 / $32,200 / $24,150
- Senior deduction in 2027: $6,000 per person, still in effect (ends after 2028)
- Used on returns filed in: 2028

## Has the 2027 standard deduction been announced

No. As of September 18, 2026 the IRS has not published the standard deduction 2027 figures. Its page of inflation-adjusted items by tax year lists 2026 as the latest year released.

The announcement usually arrives as a news release plus a revenue procedure in October or November. For comparison, the 2026 amounts were released on October 9, 2025 (news release IR-2025-103 and Rev. Proc. 2025-32). We will add the official numbers to this page on the day they are published.

> **Filing in 2027? You need the 2026 numbers:** The return you file in early 2027 covers tax year 2026. It uses $16,100 for single or married filing separately, $32,200 for married filing jointly and $24,150 for head of household. The 2027 amounts first appear on returns filed in 2028. Details are on our [standard deduction 2026](https://taxbracketsdesk.com/deductions/standard-deduction-2026) page.

## How the standard deduction is adjusted each year

The amount is not voted on each year. Section 63 of the tax code sets a base, and the IRS raises it by a cost-of-living adjustment defined in section 1(f). That adjustment uses the chained consumer price index (C-CPI-U), averaged over the 12 months ending August 31 of the prior year.

Any increase that is not a multiple of $50 is rounded down to the next lower multiple of $50. That rounding is why annual changes come in tidy amounts such as $350 or $700.

The same timing drives the other inflation items, including the brackets. Our page on [when the 2027 tax brackets are released](https://taxbracketsdesk.com/federal-tax-brackets/when-2027-tax-brackets-released) follows that side of the announcement.

## What is already set by law for 2027

Several parts of the 2027 picture are fixed in Public Law 119-21 and do not wait on the IRS release:

- **The larger standard deduction is permanent.** The 2025 law removed the end date that would have ended the larger post-2017 amounts after 2025, so 2027 starts from the higher 2026 base.
- **Personal exemptions stay at zero.** The law ended them permanently, so there is no per-person exemption to add back.
- **The $6,000 senior deduction continues.** It applies to tax years 2025 through 2028, so 2027 is still covered.
- **Non-itemizer charitable deduction continues.** Up to $1,000 of cash gifts ($2,000 joint) can be deducted on top of the standard deduction, a rule that began with tax year 2026.
- **The SALT cap rises 1%.** For 2027 the law sets the cap at 101% of the 2026 figure of $40,400, which matters to anyone weighing whether to itemize. See the [SALT deduction cap](https://taxbracketsdesk.com/deductions/salt-deduction-cap).

## 2027 standard deduction married filing jointly and over 65

The 2027 joint amount is not yet announced. In both 2025 and 2026 the joint figure was exactly twice the single figure, so expect the two to move together. The qualifying surviving spouse amount always matches the joint one.

### 2027 standard deduction over 65

The additional amounts for age 65 and blindness are also indexed, so the 2026 figures of $1,650 (married) and $2,050 (unmarried) should rise, but the 2027 amounts are not yet announced. Under the IRS rule that you turn 65 the day before your 65th birthday, a person born before January 2, 1963 will count as 65 for 2027.

Separately, the senior deduction stays at $6,000 per eligible person for 2027, because that dollar amount is written into the statute rather than indexed. It still phases out by 6% of modified AGI above $75,000, or $150,000 on a joint return. Our [senior deduction rules](https://taxbracketsdesk.com/new-tax-law/senior-deduction-rules-limits) page covers the phase-out in depth, and [standard deduction for seniors](https://taxbracketsdesk.com/deductions/standard-deduction-over-65) shows the 2026 totals.

## Projection method, labeled

We do not publish a single forecast. Instead, the table below is an illustration of how the rounding rule works at three possible inflation rates. It is not an IRS figure.

**Method:** multiply the 2026 amount by 1 plus the assumed inflation rate, then round down to the nearest $50. The IRS's real calculation starts from the 2025 statutory base and a cumulative index, so its result can differ by $50 either way.

| Filing status | If 2.0% | If 2.5% | If 3.0% |
| --- | --- | --- | --- |
| Single / MFS (2026: $16,100) | $16,400 | $16,500 | $16,550 |
| Head of household (2026: $24,150) | $24,600 | $24,750 | $24,850 |
| Married filing jointly (2026: $32,200) | $32,800 | $33,000 | $33,150 |

Illustration only: possible 2027 standard deduction at assumed inflation rates (not official)

Treat these as a planning range for withholding or estimated payments, not as the answer. Once the revenue procedure is out, replace them with the official amounts.

## What to do before the 2027 amounts are published

1. Finish 2026 planning with the known 2026 figures; that is the return due in April 2027.
2. If you pay estimated tax, your first 2027 voucher is not due until April 2027, and the IRS 2027 Form 1040-ES will include the new amounts.
3. Plan to review your Form W-4 in January 2027, after employers load new withholding tables.
4. Check the list of other scheduled changes on our [2027 tax changes](https://taxbracketsdesk.com/new-tax-law/tax-changes-2027) page.

## Common questions

### When will the IRS announce the 2027 standard deduction?

The IRS has not given a date. It usually publishes next-year amounts in October or November; the 2026 figures were released on October 9, 2025.

### Will the standard deduction go down in 2027?

Not under current law. The 2025 law made the higher standard deduction permanent and directs the IRS to increase it each year for inflation.

### Will the $6,000 senior deduction still apply in 2027?

Yes. It covers tax years 2025 through 2028 for people 65 or older with a valid Social Security number, and married couples must file jointly to claim it.

### What standard deduction do I use for taxes filed in 2027?

Use the 2026 amounts: $16,100 single or married filing separately, $32,200 married filing jointly and $24,150 head of household, plus any age 65 or blind additions.

## Sources

- [Inflation-adjusted tax items by tax year](https://www.irs.gov/newsroom/inflation-adjusted-tax-items-by-tax-year)
- [Rev. Proc. 2025-32](https://www.irs.gov/pub/irs-drop/rp-25-32.pdf)
- [26 U.S.C. 63, Taxable income defined (standard deduction and rounding)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section63&num=0&edition=prelim)
- [Public Law 119-21 (One Big Beautiful Bill Act)](https://www.congress.gov/119/plaws/publ21/PLAW-119publ21.pdf)
- [One Big Beautiful Bill provisions for individuals and workers](https://www.irs.gov/newsroom/one-big-beautiful-bill-provisions-individuals-and-workers)