Standard deduction by filing status
| Filing status | 2026 standard deduction |
|---|---|
| Single | $16,100 |
| Married filing separately | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
The standard deduction is subtracted from your income before the 2026 tax brackets apply. Itemize instead only if your mortgage interest, state and local taxes, charitable gifts and other itemized deductions add up to more. People 65 or older and people who are blind get an additional amount on top.
Example
A married couple earning $100,000 in 2026 subtracts $32,200, leaving $67,800 of taxable income and $7,640 of federal income tax before credits.
Sources: IRS Rev. Proc. 2025-32: tax year 2026 inflation adjustments; Social Security Administration: Contribution and benefit base. Checked November 13, 2026.
Other years: 2027