Standard Deduction 2026
Single $16,100 · MFJ $32,200 · HOH $24,150 — plus the state conformity map for the 12 states that use their own (usually smaller) standard deduction.
2026 Federal Standard Deduction
Single
$16,100
MFJ
$32,200
HOH
$24,150
MFS
$16,100
Per IRS Rev. Proc. 2025-32. Add $2,000 per qualifying age-65+ or blind status (single/HOH); $1,600 per qualifying spouse if MFJ.
What is the standard deduction?
The standard deduction is a flat dollar amount the IRS lets you subtract from your gross income before calculating federal income tax — no receipts required, no records to keep. It's the simpler alternative to itemizing every individual deduction (mortgage interest, charity, state taxes, etc.).
For tax year 2026, the standard deduction is $16,100 for single filers, $32,200 for married filing jointly, $24,150 for head of household, and $16,100 for married filing separately. About 91% of US filers take the standard deduction — itemizing only makes sense when your itemizable expenses exceed the SD.
Example: a single filer earning $75,000 subtracts $15,000 → federally taxable income $60,000. Federal tax (2026 brackets, single): 10% × $12,400 + 12% × ($50,400 − $12,400) + 22% × ($60,000 − $50,400) = $8,054. Without the SD, they'd owe ~$11,000 federal — the deduction is a meaningful $3,000 savings.
Year-over-year history
The standard deduction is inflation-adjusted annually. Note the jump from 2024 → 2025 (~3% inflation indexing) and the flat year from 2025 → 2026 — the 2026 IRS Rev. Proc. held key thresholds at 2025 levels.
| Tax Year | Single | MFJ | HOH |
|---|---|---|---|
| 2023 | $13,850 | $27,700 | $20,800 |
| 2024 | $14,600 | $29,200 | $21,900 |
| 2025 | $15,000 | $30,000 | $22,500 |
| 2026(current) | $16,100 | $32,200 | $24,150 |
Does your state use the federal standard deduction?
~25 states conform · 12 states do their own thing
States that conform let you use the same $15K/$30K SD on your state return. The 12 below have their own (usually smaller) state-level standard deduction — meaning your state taxable income is larger than your federal taxable income. If you live in any of these states, the calculator on our home page already applies the correct state-specific number.
| State | Single SD | MFJ SD |
|---|---|---|
| California (CA) | $5,540 | $11,080 |
| New York (NY) | $8,000 | $16,050 |
| Virginia (VA) | $8,500 | $17,700 |
| Oregon (OR) | $2,745 | $5,495 |
| Massachusetts (MA) | $4,400 | $8,800 |
| Minnesota (MN) | $14,575 | $29,150 |
| Hawaii (HI) | $4,400 | $8,800 |
| Kentucky (KY) | $3,180 | $6,360 |
| Mississippi (MS) | $2,300 | $4,600 |
| Arkansas (AR) | $2,340 | $4,680 |
| New Jersey (NJ) | $1,000 | $2,000 |
| Pennsylvania (PA) | $0 | $0 |
All other US states conform to the federal SD ($15K single / $30K MFJ for 2026), or have no state income tax (AK, FL, NV, NH, SD, TN, TX, WA, WY).
Standard deduction vs itemized: which to take?
You can take whichever is larger — the standard deduction OR your total itemized deductions. The IRS doesn't make you choose in advance; it's just whichever produces the lower tax bill.
Itemize if your eligible deductions exceed $16,100 / $32,200. Common itemized deductions:
- State and local taxes (SALT) — property tax + state income tax, capped at $40,400 per filing unit for 2026 (OBBBA raised the prior $10K TCJA cap; phases down 30¢ per dollar of MAGI above $500K, never below the $10K floor; reverts to $10K in 2030)
- Mortgage interest — on up to $750K of acquisition debt for primary + second home
- Charitable contributions — generally up to 60% of AGI for cash gifts to qualified 501(c)(3) charities
- Medical expenses — only the portion exceeding 7.5% of AGI (a high bar; realistically only major surgery/long-term-care years)
- Casualty/theft losses — only in federally-declared disaster areas
's 4× cap expansion (from $10K to $40,400 for 2026) is the biggest itemization tailwind since . High-tax-state filers (CA, NY, NJ, IL, MA) who paid $25K-$40K in state and property taxes pre-OBBBA were stuck with the SD; now their SALT alone clears the standard deduction floor. Pre-TCJA roughly 30% of filers itemized, post-TCJA dropped to ~9% — OBBBA is widely expected to push that back to the 15-18% range, especially in coastal high-tax states.
Special cases and add-ons
Age 65 or older
Add $2,000 if single or HOH; $1,600 per qualifying spouse if MFJ. An MFJ couple where both spouses are 65+ gets $32,200 + $1,600 + $1,600 = $35,400 total SD for 2026.
Blind
Same add-on as age 65+: $2,000 single/HOH, $1,600 per qualifying spouse if MFJ. You can stack both — a single filer who is both 65+ and blind gets $16,100 + $2,000 + $2,000 = $20,100.
Dependents
A dependent's SD is the greater of $1,350 OR earned income + $450, capped at the regular $16,100. Useful for teens with summer jobs — a $5,000 earner gets $5,450 SD; a $20,000 earner gets the full $16,100.
Married filing separately (MFS)
Both spouses must use the same method. If one itemizes, the other MUST itemize too — they can't take the standard deduction. This is a common gotcha for couples filing separately due to income-driven student loan repayment plans.
Non-resident aliens
Generally cannot claim the standard deduction (with a few exceptions for India under the US-India tax treaty). They can still itemize.
See how the standard deduction affects your take-home
Our calculators automatically apply the correct standard deduction (federal + state-specific where it differs). Try them to see the dollar impact on your specific salary.