Standard Deduction
What is Standard Deduction?
A fixed amount U.S. taxpayers can subtract from income without itemizing.
Understanding Standard Deduction
The standard deduction depends on filing status and is adjusted for inflation each year. Most U.S. taxpayers take it because it exceeds their itemized deductions.
Taxpayers aged 65 or older, or blind, get an additional amount.
In 2026
For tax year 2026 (returns filed in 2027), the standard deduction is:
- $16,100 for single filers and married people filing separately
- $24,150 for heads of household
- $32,200 for married couples filing jointly
The IRS publishes new amounts each fall in a revenue procedure; the 2026 figures come from Revenue Procedure 2025-32.