Standard deduction 2026

$16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for head of household. That is up from $15,750 / $31,500 / $23,625 in 2025.

It is the amount of income you are not taxed on. Formally it comes off your adjusted gross income (AGI), the figure on your Form 1040 after above-the-line adjustments, and what is left is your taxable income. A single filer earning $60,000 in 2026 pays federal income tax on only $43,900. Because it comes off the top, its value depends on your bracket: in the 22% bracket the $16,100 deduction saves roughly $3,542 of tax.

Yes. Taxpayers who are 65 or older, or blind, add an extra amount per qualifying condition (about $2,000 single, $1,600 each for married filers). The 2025 reconciliation act also introduced a temporary additional $6,000 deduction for taxpayers 65 and over through 2028, subject to income limits.

Only if your itemized deductions (state and local taxes up to the SALT cap, mortgage interest, charitable gifts, medical costs above 7.5% of income) add up to more than $16,100 single or $32,200 married. Since 2018 roughly nine in ten filers take the standard deduction.

Indirectly. Your employer's withholding tables already assume the standard deduction for the filing status on your W-4, so it is built into each check. This calculator applies it the same way.