Standard Deduction 2026: Amounts, Changes & When to Itemize

The standard deduction is the simplest tax break available to every American taxpayer. Understanding the 2026 amounts, who qualifies for additional deductions, and when itemizing beats the standard approach can save you real money.

2026 Standard Deduction Amounts

Filing Status	2026 Standard Deduction	2025 Amount	Change
Single	$15,000	$14,600	+$400
Married Filing Jointly (MFJ)	$30,000	$29,200	+$800
Head of Household (HoH)	$22,500	$21,900	+$600
Married Filing Separately	$15,000	$14,600	+$400

The standard deduction directly reduces your taxable income. For a single filer in the 22% bracket, the $15,000 deduction saves $3,300 in federal income tax.

Additional Standard Deductions: Age and Blindness

Taxpayers who are 65 or older or legally blind qualify for an additional deduction on top of the standard amount.

Status	Additional Deduction Per Qualifying Person
Single or HoH, age 65+	+$2,000
Single or HoH, legally blind	+$2,000
Married (any status), age 65+	+$1,600
Married (any status), legally blind	+$1,600

These amounts stack. A single filer who is 65+ and legally blind gets: $15,000 + $2,000 + $2,000 = $19,000 standard deduction.

A married couple where both spouses are 65+ gets: $30,000 + $1,600 + $1,600 = $33,200 standard deduction.

Example: Retired Couple

	Amount
MFJ standard deduction	$30,000
Both spouses 65+ (+$1,600 × 2)	+$3,200
Total standard deduction	$33,200

On a fixed retirement income of $60,000, their taxable income would be just $26,800 — keeping them firmly in the 12% bracket.

Standard Deduction vs. Itemizing: Which Wins?

You can itemize only if your total itemizable deductions exceed the standard deduction. Otherwise, take the standard deduction.

Common Itemizable Deductions in 2026

Deduction	Limit	Who This Affects
Mortgage interest	$750,000 loan cap	Homeowners with large mortgages
State and local taxes (SALT)	$10,000 cap	High-tax state residents
Charitable contributions	Up to 60% of AGI (cash)	Significant donors
Medical expenses	Over 7.5% of AGI	High medical costs
Casualty losses	Federally declared disasters only	Disaster victims
Gambling losses	Up to gambling winnings	Gamblers with losses

When Itemizing Beats the Standard Deduction

Single filer example:

Expense	Amount
Mortgage interest	$8,500
Property tax	$4,200
State income tax	$4,800
SALT (capped at $10,000)	$10,000
Charitable donations	$3,000
Total itemizable	$21,500
Standard deduction	$15,000
Benefit of itemizing	$6,500 more deductible

At a 22% marginal rate, that $6,500 difference saves $1,430 in federal taxes.

Married filer example:

Expense	Amount
Mortgage interest	$14,000
SALT (capped)	$10,000
Charitable donations	$8,000
Total itemizable	$32,000
MFJ standard deduction	$30,000
Benefit of itemizing	$2,000 more deductible

Only $2,000 above the standard — modest benefit, and only worth itemizing if they track receipts carefully.

Who Should (and Shouldn’t) Itemize

Most likely to benefit from itemizing:

• Homeowners with large mortgages and significant interest payments
• Residents of high-tax states who can use the full $10,000 SALT cap
• Major charitable donors
• People with high medical bills relative to income

Almost always better off with standard deduction:

• Renters without large charitable contributions
• Low-to-moderate income earners
• Residents of no-income-tax states (less SALT to deduct)
• People with small mortgages or no mortgage

Above-the-Line Deductions: Available Regardless of Which You Choose

Don’t confuse the choice between standard/itemized with above-the-line deductions. These reduce your AGI and are available to everyone:

Above-the-Line Deduction	2026 Limit
Student loan interest	$2,500
HSA contributions	$4,300 (self) / $8,550 (family)
Traditional IRA (if eligible)	$7,000 (+$1,000 if 50+)
Self-employment tax	50% of SE tax
Self-employed health insurance	100% of premiums
Educator expenses	$300 per educator
Alimony (pre-2019 agreements)	Actual payments

These come off your gross income before you even calculate the standard deduction vs. itemizing decision.

Impact of the Standard Deduction on Your Effective Tax Rate

For context, here’s how the $15,000 single standard deduction affects taxes at various income levels:

Gross Income	Taxable Income	Federal Tax	Effective Rate
$25,000	$10,000	$1,002	4.0%
$40,000	$25,000	$2,782	7.0%
$60,000	$45,000	$5,282	8.8%
$80,000	$65,000	$9,282	11.6%
$100,000	$85,000	$13,282	13.3%

For all 50 states and a complete federal + state + FICA breakdown, use the paycheck calculator. To see how retirement contributions reduce your taxable income further, model different scenarios with the compare tool.