The standard deduction reduces your federal taxable income before any tax brackets apply. For 2026, the IRS raised the standard deduction amounts to account for inflation.
2026 Standard Deduction Amounts
| Filing Status | 2026 Amount | Change from 2025 |
|---|---|---|
| Single / Married Filing Separately | $15,000 | +$400 |
| Married Filing Jointly / Surviving Spouse | $30,000 | +$800 |
| Head of Household | $22,500 | +$600 |
Additional Standard Deduction (Age 65+ or Blind)
Taxpayers who are 65 or older, or legally blind, receive an additional standard deduction on top of the base amount:
- Single / Head of Household: +$2,000 per qualifying condition
- Married Filing Jointly: +$1,600 per qualifying condition (per spouse)
Example: A single 66-year-old filer gets $15,000 + $2,000 = $17,000 standard deduction for 2026.
How the Standard Deduction Works
The standard deduction is subtracted from your gross income (after above-the-line deductions like 401k and HSA) to get your taxable income. Federal tax brackets then apply to only the taxable income portion.
Example: $80,000 gross income − $15,000 standard deduction = $65,000 taxable income. Your 22% bracket only applies to income above $48,475, not your full $80,000.
Standard Deduction vs Itemizing: When to Itemize
Itemizing only beats the standard deduction when your itemized deductions exceed the standard amount. Common itemized deductions:
- Mortgage interest — on loans up to $750,000
- State and local taxes (SALT) — capped at $10,000 combined
- Charitable contributions — cash up to 60% of AGI
- Medical expenses — amounts exceeding 7.5% of AGI
Since the 2017 Tax Cuts and Jobs Act roughly doubled the standard deduction, about 90% of taxpayers now take the standard deduction. The SALT cap ($10,000) particularly limits itemizing for high-tax state residents.
Standard Deduction Impact on Your Paycheck
Your employer uses your W-4 information to estimate your annual standard deduction and apply it to withholding calculations. If you have no W-4 on file, your employer withholds as if you're single with the standard deduction. Use the W-4 calculator to optimize your withholding based on your exact 2026 standard deduction amount.