Standard deduction 2026: Amounts, rules, and whether you should itemize

2026 standard deduction amounts by filing status: What changed for 2026?

For tax year 2026, the standard deduction increased from 2025 for all filing statuses. Here’s how the new amounts compare to 2025.

2026 standard deduction for single filers 

The standard deduction increased for single filers to $16,100 for 2026, up $350 from 2025.

In general, taking the standard deduction may be the better option for most single filers, who are less likely to have enough deductible expenses, like property taxes or mortgage interest, to make itemizing beneficial. However, it’s always wise to run the numbers for your specific situation to determine which option gives you the biggest deduction.

2026 standard deduction for married filing jointly 

For married taxpayers filing jointly, the standard deduction increased to $32,200 for 2026, up $700 from 2025.
Married couples filing jointly often have the greatest amount of deductible expenses, which generally makes itemizing more beneficial. But regardless of your filing status, it pays to take the time to calculate your deductible expenses and compare the total to the standard deduction.

2026 standard deduction for married filing separately 

The standard deduction for married taxpayers filing separately increased to $16,100 for 2026, up $350 from 2025, the same amount single filers get.

Keep in mind that you are not eligible to take the standard deduction if your spouse decides to itemize. So, even if you keep your finances totally separate, make sure to align on taking the standard deduction vs. itemizing.

2026 standard deduction for head of household 

The standard deduction for heads of household increased to $24,150, up $525 from 2025.

Heads of household tend to fall between single filers and joint filers when it comes to deductible expenses. It's worth running the numbers if you own a home or have significant medical expenses to determine whether the standard deduction or itemizing is the best choice.

2026 standard deduction for surviving spouses

The standard deduction for qualifying surviving spouses increased to $32,200 for 2026, up $700 from 2025, the same amount married taxpayers filing jointly get.

Like joint filers, surviving spouses often have enough deductible expenses to make itemizing worth considering, so take the time to compare your total deductions against the standard amount before you file.

Standard deduction for dependents in 2026

For 2026, the standard deduction for dependents is limited to whichever is greater: $1,350, or your earned income plus $450 (up to the normal standard deduction for your filing status), which is consistent with 2025. It’s usually beneficial for dependents who earn income, like students or teens with part-time or seasonal jobs.

Additional standard deduction for age 65+ or blind

For taxpayers who are 65 or older, or blind, the additional standard deduction increased for single filers to $2,050 for 2026, up $50 from 2025. For married filers, whether filing jointly or separately, the additional amount is $1,650 per qualifying person, also up $50 from 2025.

Take note that you can stack additional standard deductions if you are both 65 or older and blind. That means that if you’re single, you could get $4,100 off your taxes with the additional standard deduction, plus the regular standard deduction of $16,100, for a total standard deduction of $20,200.

The new $6,000 senior bonus deduction

The new senior deduction, which started in 2025 and is available through 2028, is still worth up to $6,000 for 2026. This is a separate deduction from both the standard deduction and the additional standard deduction, and is available for qualifying taxpayers 65 and older with a valid Social Security number, regardless of whether you take the standard deduction or itemize.

The exact amount you could qualify for depends on your modified adjusted gross income (MAGI). For single filers or taxpayers filing as heads of household, the deduction starts phasing out at a MAGI of $75,000. For taxpayers who are married filing jointly or qualified surviving spouse, the deduction starts phasing out at a MAGI of $150,000.

Keep in mind that if you are married and file separately, you are not eligible for this deduction, even if you meet the other qualifications. Married taxpayers must file jointly to qualify for the new senior deduction.

How do I decide whether to take the standard deduction or itemize my deductions? 

Deciding between the standard deduction and itemizing your deductions simply comes down to which option gives you the biggest deduction.

Add up all your deductible expenses, like state and local taxes (up to $40,400 for 2026), mortgage interest, charitable donations, and medical expenses that exceed 7.5% of your adjusted gross income (AGI). If your total expenses exceed the standard deduction for your filing status, then itemize. If they do not, take the standard deduction.

If you’re not sure which expenses are deductible, or you need help figuring out whether to itemize or take the standard deduction, don’t hesitate to ask your local Tax Pro.

Can I switch between standard and itemized deductions in different years? 

Yes, you can switch between taking the standard deduction and itemized deductions in different years. You’re not locked into either option. Life changes, and this flexibility makes it possible to change your tax strategy with it.

Let’s say, for example, you normally take the standard deduction, but this year, you had significant medical expenses or bought a house. These changes could make itemizing more beneficial this year, even if taking the standard deduction was the better choice last year.

The standard deduction has increased for all filing statuses for 2026, but it’s not necessarily the best option for every taxpayer. If you need help deciding whether to itemize or take the standard deduction, or have any other questions or concerns, walk in or book an appointment with your local Tax Pro. We’re here all year and ready to help!