The 2026 Standard Deduction (and When to Itemize)

The 2026 standard deduction is $16,100 (single) and $32,200 (married filing jointly). Here's what it means and when itemizing beats it.

Written by Jordan Ellery, Personal-finance writer · Reviewed by Priya Nadella, CPA, Certified Public Accountant (reviewer) · Updated July 2026

The 2026 standard deduction amounts

The standard deduction is a flat amount you subtract from your income before tax is calculated, no receipts required. For tax year 2026, per the IRS, it is $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for heads of household.

Taxpayers age 65 or older (or blind) get an additional standard deduction on top. Because the standard deduction is so large, the great majority of filers take it rather than itemizing. The income tax calculator applies the 2026 standard deduction automatically.

Standard deduction vs. itemizing

You take whichever is larger: the standard deduction or the sum of your itemized deductions (state and local taxes capped at $10,000, mortgage interest, charitable gifts, and large medical expenses). Since the standard deduction roughly doubled in 2018, itemizing only wins for people with big deductible expenses — typically homeowners with substantial mortgage interest plus high state taxes or large charitable giving.

If your itemizable expenses total less than $16,100 (single) or $32,200 (joint) for {TAX_YEAR}, the standard deduction gives you a bigger break with zero paperwork.

Informational only — not financial or tax advice. This article is general educational information and may not reflect current figures or your individual situation. Tax and financial rules change; verify with the IRS or a qualified professional before acting.