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By Tax Calculators USA Editorial Team • Last updated 2026-11-09

Standard Deduction 2026

The standard deduction is a fixed amount you take off your income before tax is figured. For 2026 it is $16,100 if you file single, $32,200 if you file married filing jointly, and $24,150 if you file as head of household.

What the standard deduction does

Tax is figured on taxable income, not on your full pay. The standard deduction is the first cut: on $80,000 a year, single, it takes taxable income down to $63,900, and the tax is figured on that. The amounts come from IRS Rev. Proc. 2025-32 and rise a little each year with inflation. You do not need receipts or records to take it — you just claim it.

Standard deduction vs itemizing

Each year you choose: take the standard deduction, or add up your itemized deductions and take that total instead. You take whichever is larger. Itemized deductions are things like mortgage interest, state and local taxes (capped at $10,000 in most cases), charitable gifts, and medical costs above 7.5% of your income. Most people take the standard deduction, because the 2026 amounts are high — itemizing only pays when your total is above $16,100 single, $32,200 married filing jointly, or $24,150 head of household.

Worked example — itemized $12,000

$80,000 a year, single, with $12,000 of itemized deductions: the standard deduction of $16,100 gives taxable income of $63,900 and tax of $8,830. Itemizing gives taxable income of $68,000 and tax of $9,732. The standard deduction wins by $902.

Worked example — itemized $20,000

The same $80,000 a year, single, with $20,000 of itemized deductions: itemizing gives taxable income of $60,000 and tax of $7,972, against $8,830 with the standard deduction. Itemizing wins by $858. The break-even point is your standard deduction — itemize only when your itemized total is above it. The standard deduction calculator runs both sides for any income.

Who should check itemizing?

Check it if you pay a lot of mortgage interest, give a lot to charity, or had a year with large medical bills. Homeowners in the first years of a mortgage are the most likely to beat the standard deduction, because mortgage interest is highest early on. If your itemized total is close to the standard amount, keep the receipts and run the numbers both ways before you file — the choice is yours each year, and you can switch back the next year.

Does the standard deduction change each year?

Yes, a little. It is adjusted for inflation each year, so the 2026 figures are higher than 2025. The figures on this site are updated every January. If you are planning for next year, check the new figures in January rather than using last year's.