2026 Standard Deduction by Filing Status (Single & Married Jointly) – As tax season approaches, understanding the 2026 standard deduction is essential for taxpayers planning their finances. The standard deduction reduces your taxable income, potentially lowering your tax bill without the need to itemize expenses. For tax year 2026 (which you’ll file in 2027), the IRS has adjusted these amounts for inflation, incorporating changes from recent legislation like the One Big Beautiful Bill (OBBB). This article breaks down the 2026 standard deduction by filing status, focusing on single filers and married couples filing jointly, using data from official IRS announcements and trusted tax resources.
What Is the Standard Deduction?
The standard deduction is a fixed dollar amount that the IRS allows you to subtract from your adjusted gross income (AGI) to arrive at your taxable income. It’s a simpler alternative to itemizing deductions, such as mortgage interest, medical expenses, or charitable donations. Most taxpayers—about 90%—opt for the standard deduction because it’s straightforward and often more beneficial. Your filing status, age, and whether you’re blind influence the amount you can claim.
Key factors affecting the 2026 standard deduction:
- Inflation Adjustments: The IRS annually increases the standard deduction based on the Chained Consumer Price Index (C-CPI-U).
- Legislative Changes: The OBBB provided additional boosts to the base amounts for 2026.
2026 Standard Deduction Amounts by Filing Status
For tax year 2026, the base standard deduction has increased from 2025 levels. Here’s a breakdown for single filers and married couples filing jointly:
| Filing Status | 2026 Standard Deduction | Change from 2025 |
|---|---|---|
| Single | $16,100 | +$350 |
| Married Filing Jointly | $32,200 | +$700 |
These figures apply to most taxpayers under age 65 who are not blind. Note that married filing separately uses the same amount as single ($16,100).
Compared to 2025 ($15,750 for single and $31,500 for joint), these increases help offset inflation and provide modest tax relief.
Additional Standard Deduction for Age 65+ or Blind
If you’re 65 or older by the end of 2026, or if you’re blind, you qualify for an extra amount added to the base standard deduction. This additional standard deduction is also adjusted for inflation. For 2026:
- Single Filers:
- 65+ or blind: +$2,050 (total: $18,150)
- 65+ and blind: +$4,100 (total: $20,200)
- Married Filing Jointly (per qualifying spouse):
- 65+ or blind: +$1,650 per spouse (e.g., one spouse: total $33,850; both spouses: total $35,500)
- 65+ and blind: +$3,300 per spouse (e.g., both spouses with both conditions: total $38,800)
These extras can stack if both conditions apply.
Additionally, under the OBBB, seniors aged 65+ may claim a separate $6,000 deduction ($12,000 for joint if both qualify), available even if taking the standard deduction. This phases out starting at $75,000 AGI for single ($150,000 for joint) and is not part of the standard deduction itself.
Should You Take the Standard Deduction or Itemize in 2026?
The standard deduction is ideal if your itemizable expenses (like state taxes, mortgage interest, and donations) are less than the amounts above. For example:
- A single filer with $10,000 in itemized deductions would benefit more from the $16,100 standard deduction.
- Married couples filing jointly should compare their total itemized expenses against $32,200.
Track your expenses throughout the year to decide. Tools like tax software can help simulate both options.
Key Takeaways and Planning Tips for 2026 Taxes
The 2026 standard deduction offers increased relief for single filers ($16,100) and married couples filing jointly ($32,200), with extras for seniors and the blind providing further benefits. To optimize your taxes:
- Review your withholding using the IRS Tax Withholding Estimator.
- Consider bunching deductions if close to itemizing.
- Consult a tax professional for personalized advice, especially if qualifying for the new senior deduction.
Stay updated via the IRS website, as rules can change. By understanding these amounts, you can better plan your finances and potentially save on your 2026 tax return.