Standard deduction by filing status
| Filing status | 2027 standard deduction | Change from 2026 |
|---|---|---|
| Single | $16,600 | +$500 |
| Married filing separately | $16,600 | +$500 |
| Married filing jointly | $33,200 | +$1,000 |
| Head of household | $24,925 | +$775 |
The standard deduction is subtracted from your income before the 2027 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 2027 subtracts $33,200, leaving $66,800 of taxable income and $7,504 of federal income tax before credits.
Sources: IRS IR-2026-133: tax year 2027 inflation adjustments (Rev. Proc. 2026-35); Social Security Administration: Contribution and benefit base; Tax Foundation: 2027 tax brackets (from Rev. Proc. 2026-35). Checked November 13, 2026.
Other years: 2026