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. People 65 or older or blind add $2,050 each ($1,650 if married), and seniors can also claim a separate deduction of up to $6,000.
Key facts
- The standard deduction is subtracted from your income before the 2026 tax brackets are applied.
- You take the larger of the standard deduction or your itemized deductions (mortgage interest, state and local taxes, charity and so on).
- The extra amount for age 65+ or blindness counts once per condition per person: a married couple who are both 65 and one of whom is blind adds 3 × $1,650.
- The $6,000 senior deduction (2025–2028) is claimed on top of the standard deduction, even if you itemize.
2026 standard deduction by filing status
| Filing status | 2026 standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
A qualifying surviving spouse uses the married-filing-jointly amount ($32,200).
Additional standard deduction for age 65+ and blindness
You get an additional standard deduction if you are 65 or older at the end of 2026 (born before January 2, 1962) or legally blind: $2,050 per condition if you are single or head of household, $1,650 per condition per spouse if you are married.
| Situation | Standard deduction | How it adds up |
|---|---|---|
| Single, 65 or older | $18,150 | $16,100 + $2,050 |
| Single, 65 or older and blind | $20,200 | $16,100 + 2 × $2,050 |
| Head of household, 65 or older | $26,200 | $24,150 + $2,050 |
| Married filing jointly, one spouse 65+ | $33,850 | $32,200 + $1,650 |
| Married filing jointly, both 65+ | $35,500 | $32,200 + 2 × $1,650 |
| Married filing separately, 65+ | $17,750 | $16,100 + $1,650 |
The senior deduction (up to $6,000)
For 2025 through 2028, taxpayers 65 or older can deduct an extra $6,000 each ($12,000 for a married couple who both qualify). It is separate from the standard deduction, so you can claim it whether or not you itemize. It shrinks by 6% of modified AGI above $75,000 ($150,000 for joint filers) and disappears at $175,000 ($250,000 joint). You need a valid Social Security number, and married couples must file jointly.
Example: a single retiree aged 67 with $60,000 of income deducts $18,150 + $6,000 = $24,150 before the tax brackets apply.
Standard deduction for dependents
If you can be claimed as a dependent on someone else’s return, 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. For example, a student with $5,000 of wages from a summer job gets a $5,450 standard deduction.
Frequently asked questions
What is the standard deduction for 2026?
For 2026: $16,100 (single or married filing separately), $32,200 (married filing jointly or qualifying surviving spouse) and $24,150 (head of household).
What is the standard deduction for seniors over 65 in 2026?
A single filer who is 65 or older gets $18,150 ($16,100 + $2,050). A married couple filing jointly where both spouses are 65 or older gets $35,500. Seniors can also deduct up to $6,000 each with the new senior deduction, which phases out above $75,000 of modified AGI ($150,000 for joint filers).
Should I take the standard deduction or itemize?
Itemize only if your deductible expenses add up to more than your standard deduction. For 2026, a single filer would need more than $16,100 of mortgage interest, state and local taxes (capped at $40,400 for most filers), charitable gifts and other itemized deductions. Most households take the standard deduction.
What is the standard deduction for a dependent?
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, but no more than the regular standard deduction for your filing status ($16,100 for a single filer).
Do I get the standard deduction if I’m married filing separately and my spouse itemizes?
No. If you are married filing separately and your spouse itemizes, you must itemize too; your standard deduction is zero.
Calculators that use these figures
- Income Tax Calculator: 2026 federal and state income tax, effective rate and refund estimate.
- Paycheck Calculator: Take-home pay per paycheck after 2026 federal, state and FICA taxes.