What is the standard deduction for 2026?
For tax year 2026 the standard deduction is $32,200 for married couples filing jointly and surviving spouses, $24,150 for heads of household, and $16,100 for single filers and married people filing separately. The extra amount for age 65 or blindness is $1,650 per condition, or $2,050 if the person is unmarried and not a surviving spouse.
Sources checked . Current through .
2026 amounts
These apply to taxable years beginning in 2026, so to returns filed in 2027. Rev. Proc. 2025-32 sets them under IRC §63(c)(2).
| Filing status | 2026 standard deduction |
|---|---|
| Married filing jointly, surviving spouse | $32,200 |
| Head of household | $24,150 |
| Single | $16,100 |
| Married filing separately | $16,100 |
Age 65 or older, or blind
The additional standard deduction under IRC §63(f) is $1,650 for each condition. It rises to $2,050 for each condition when the person is unmarried and not a surviving spouse. Someone who is both 65 and blind gets the amount twice.
Example: a married couple filing jointly where both spouses are 65 or older adds 2 × $1,650 = $3,300, for a total of $35,500.
Dependents
A person who can be claimed as someone else's dependent gets a smaller standard deduction in 2026: no more than the greater of $1,350, or $450 plus their earned income.
Separate from the senior deduction
The $6,000 deduction for people 65 and older that the 2025 tax law added is a separate deduction. It is not part of the standard deduction amounts above.
Sources
- Rev. Proc. 2025-32, §4.14: 2026 inflation adjustments (2025-45 IRB)
- IR-2025-103: IRS releases tax inflation adjustments for tax year 2026 (October 9, 2025)
Not tax advice. Check the sources against your client's facts before relying on this.