Standard Deductions for Tax Year 2026
2026
Standard Deductions
Attention: The 2026 standard deduction amounts listed below have been updated.
The standard deduction method is generally advantageous for taxpayers, unless the total amount of itemized deduction is larger than the total standard deduction amount. In addition to the standard deduction, a taxpayer might qualify for these income adjustments and deductions.
Calculate your Standard Deduction
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Standard Deduction 2026
The standard deduction for 2026 varies for married taxpayers, single taxpayers, and single parents. Generally, if a taxpayer's income is under the standard deduction amounts, this taxpayer might not have to file a tax return. However, there are other reasons you may need to or want to file an income tax return; find out if you need to file taxes.
All United States citizens generally qualify for the standard deduction unless they choose to itemize deductions. The standard deduction works by making a certain amount of income tax free. This amount depends on your age, filing status, and other factors.
Example: A single taxpayer makes $20,000 annually from employment reported on Form W-2. On a federal level, the IRS allows the taxpayer to deduct a dollar amount from this income, meaning only a portion of the total income is subject to income taxes, putting the taxpayer in a lower tax bracket than if the entire $20,000 was taxed. For a single filer in 2026, the standard deduction is $16,100. This $3,900 would then be subject to the appropriate tax bracket. For 2026, the 10% tax bracket for single filers is on taxable income up to $12,400. So, this taxpayer would fall into the 10% bracket. There are different rules if you make income from self-employment or as an independent contractor. If you make $400 or more from self-employment, you will need to file taxes.
2026 Tax Year Standard Tax Deduction Amounts by Filing Status, Age, Blind, Senior Discount
For the 2026 tax year, the federal standard deduction is a fixed amount that reduces your taxable income. The IRS adjusts it annually for inflation, so the deduction may change each year and helps keep tax relief aligned with current economic conditions.
2026 Standard Deduction Amounts by Filing Status, Age, Blind, Senior Discount
| Single |
Birth Date: After Jan. 2, 1962 = Standard Deduction: $16,100, and legally Blind (add $2,050) = Standard Deduction $18,150 |
| Single |
Birth Date: Before Jan. 2, 1962 (add $2,050) = Standard Deduction $18,150, and legally Blind (add $2,050) = Standard Deduction $20,200.
=> Add $6,000 senior deduction (phases out $75,000 Modified Adjusted Gross Income - MAGI - and ends at 175,000). |
| Head of Household |
Birth Date: After Jan. 2, 1962 = Standard Deduction $24,150, and legally Blind (add $2,050) = Standard Deduction $26,200 |
| Head of Household |
Birth Date: Before Jan. 2, 1962 (add $2,050) = Standard Deduction $26,200, and legally Blind (add $2,050) = Standard Deduction = $28,250.
=> Add $6,000 senior deduction (phases out $75,000 Modified Adjusted Gross Income - MAGI - and ends at 175,000). |
| Attention: When you prepare and eFile your taxes on eFile.com, all of these various scenarios will be calculated for you. Plus, the eFile Tax App will calculate itemized deductions and make a recommendation for you. However, you decide which deduction method you prefer. eFileIT and Make IT Less Taxing! |
| Married Filing Separately |
Important: Both spouses have to use the same deduction method either Standard or Itemized. Birth Date: After Jan. 2, 1962 = Standard Deduction $16,100, and legally Blind (add $1,650) = Standard Deduction = $17,750 |
| Married Filing Separately |
Important: Both spouses have to use the same deduction method either Standard or Itemized. Birth Date: Before Jan. 2, 1962 (add $1,650) = Standard Deduction $17,750, and legally Blind (add $1,650) = Standard Deduction $19,400.
=> MFS filing status does NOT qualify for the enhanced senior deduction. |
| Surviving Spouse |
Birth Date: After Jan. 2, 1962 = Standard Deduction $32,200, and legally Blind (add $1,650) = Standard Deduction $33,850 |
| Surviving Spouse |
Birth Date: Before Jan. 2, 1962 (add $1,650) = Standard Deduction $33,850, and legally Blind (add $1,650) = Standard Deduction = $35,500.
=> Add $6,000 senior deduction (phases out $75,000 Modified Adjusted Gross Income - MAGI - and ends at 175,000). |
| Married Filing Jointly |
Birth Date: After Jan. 2, 1962 = Standard Deduction = both Spouses after = Standard Deduction $32,200 or one Spouse before and one Spouse after add $1,650, and legally Blind (only Spouse legally Blind add $1,650) or (both Spouses blind add $3,300) |
| Married Filing Jointly |
For example: Both Spouses are born before Jan. 2, 1962 (add $1,650/each or total $3,300) = Standard Deduction $32,200 plus $3,300 = $35,500. If both Spouses are also blind (add $3,300) = Standard Deduction = $38,800. In comparison, one Spouse born before (add $1,650) and one Spouse born after (add $0) = Standard Deduction (one Spouse before $33,850) (one Spouse after $33,850), and one or both are blind (one Spouse blind add $1,650) (both Spouses blind add $3,30160) = Standard Deduction and one Spouse younger than 65 (after) and one over 65 (before) and one blind (add $3,300) = Standard Deduction= $35,900. Or one Spouse younger than 65 (after) and one Spouse 65 or older (before) and both Spouses are blind (add $4,950) = Standard Deduction = $37,150.
=> Add the $6,000 senior deduction for each spouse. The deduction phases out at MAGI - Modified Adjusted Gross Income - at $150,000 and at 75,000 (if one spouse is younger than 65) and the phase out ends at 250,000 and 175,000 (one spouse is younger than 65). MAGI in this case is: AGI plus foreign and certain territorial excluded incomes. AGI plus foreign and certain territorial excluded incomes. |
| Dependent |
At any age, if you are a dependent on another person's tax return and you are filing your own tax return, your standard deduction cannot exceed the greater of $1,350 or the sum of $450 and your individual earned income. However, it cannot be more than the standard deduction for a single filer, which is $16,100 for 2026. This rule does not apply if the dependent earns income equal to or greater than the standard deduction for their filing status. Learn more about how to file a tax return as a dependent.
Sample 1: If your earned income was $700, your standard deduction would be $1,350 because $700 + $450 = $1,150, which is less than $1,350.
Sample 2: If your earned income was $15,000, your standard deduction would be $15,450 because $15,000 + $450 = $15,450, which is greater than $1,350 but less than the single standard deduction of $16,100.
Sample 3: As a dependent, if you have taxable income of $17,000, you can claim the standard deduction for single taxpayers of $16,100 and will pay tax on the remaining $900.
Learn more about who qualifies as a dependent. |
| Nonresident Aliens |
As a nonresident alien or dual-status alien, you are not allowed to claim the standard deduction and must itemize in order to claim tax deductions on Form 1040NR. |
Standard Deduction Exception Summary for Tax Year 2026
- If you are age 65 or older - born on/after Jan. 2, 1962 or before, your standard deduction increases by $2,050 if you file as single or head of household. If you are legally blind, your standard deduction increases by $2,050 as well.
- Plus if you are 65 or older, seniors can deduct an additional maximum $6,000 in deductions (in addition to the above age adjustment). This amount phases out at $75,000 (ends at $175,000) for singles, head of household, married separate and at $150,000 (ends at $250,000) for married filing jointly.
- If you are married filing jointly and only ONE of you was born before Jan. 2, 1962, your standard deduction increases by $1,650. If BOTH you and your spouse were born before Jan. 2, 1962, your standard deduction increases by $3,300 ($1,650 for each qualifying spouse). If one of you is legally blind, it increases by $1,650, and if both are, it increases by $3,300.
- As a surviving spouse , your standard deduction increases by $1,650 if you were born before Jan. 2, 1962. If you are legally blind, it increases by $1,650.
- Disaster Loss: Your standard deduction may only be increased by the net amount of any disaster loss you suffered if your area is a federally declared disaster. This is the same amount you would report as an itemized deduction if you were itemizing.
To qualify as blind by the IRS, you must keep in your tax records a certified letter from an eye doctor (or optometrist) stating that you have non correctable 20/200 vision in your best eye or that your field of vision is restricted to 20 degrees or less. For more information about additional standard deduction for any disabilities, see Exemptions, Standard Deduction, and Filing Information.
Standard Deduction Types Explained
The standard deduction lowers your taxable income based on factors like filing status, age, blindness, and whether you're a dependent. In some cases, extra amounts may apply, such as for qualified disaster losses or specific adjustments.
Standard Deductions for Previous Tax Years or Back Taxes
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