2026 Standard Deduction for Married Filing Jointly – As tax season approaches, understanding the 2026 standard deduction for married filing jointly is essential for couples planning their finances. The standard deduction allows taxpayers to reduce their taxable income without itemizing expenses, simplifying the filing process. For tax year 2026, the IRS has adjusted this amount due to inflation and legislative changes, including provisions from the One Big Beautiful Bill (OBBB). This article breaks down the key details, comparisons to previous years, and additional considerations to help you maximize your tax savings.
What Is the Standard Deduction?
The standard deduction is a fixed dollar amount that reduces the income subject to federal taxes. It’s available to most taxpayers unless they choose to itemize deductions (e.g., for mortgage interest, medical expenses, or charitable donations). The IRS adjusts the standard deduction annually for inflation to account for rising living costs. For married couples filing jointly, this deduction is typically higher than for single filers, reflecting combined household expenses.
Choosing the standard deduction is often the easiest option, especially if your itemizable expenses don’t exceed the standard amount. According to IRS guidelines, about 90% of taxpayers opt for the standard deduction due to its simplicity.
2026 Standard Deduction Amounts by Filing Status
For tax year 2026 (returns filed in 2027), the base standard deduction for married filing jointly has increased to $32,200. This represents a modest rise from previous years, driven by inflation adjustments and OBBB amendments.
Here’s a breakdown of the 2026 standard deduction amounts for all filing statuses:
| Filing Status | 2026 Standard Deduction |
|---|---|
| Married Filing Jointly / Qualifying Surviving Spouse | $32,200 |
| Single / Married Filing Separately | $16,100 |
| Head of Household | $24,150 |
These figures apply to most taxpayers under age 65 who are not blind. If you qualify for additional deductions (detailed below), you can add those amounts to the base.
How Does the 2026 Standard Deduction Compare to 2025?
The 2026 standard deduction for married filing jointly is up from $31,500 in 2025. This $700 increase helps offset inflation and is part of the IRS’s annual adjustments. For context:
- In 2025, the OBBB provided a one-time boost to the standard deduction, raising it from an initial projection of around $30,000 to $31,500 for joint filers.
- Without legislative changes, these amounts would have been lower, but the OBBB ensures higher deductions through 2028.
If you’re planning ahead, note that these increases can lower your tax bracket or reduce your overall tax liability, potentially saving couples hundreds of dollars.
Additional Standard Deductions for Seniors and the Blind
If you or your spouse are 65 or older, or blind, you may qualify for extra amounts added to the base standard deduction. For 2026:
- Age 65 or Older: Add $1,600 per qualifying spouse (e.g., $3,200 if both spouses are 65+).
- Blind: Add $1,600 per qualifying spouse (doubled to $3,200 if both age 65+ and blind).
- These extras can stack, so a married couple both 65+ and blind could add up to $6,400.
Additionally, the OBBB introduces a new senior deduction for those 65+ at the end of the tax year:
- Up to $6,000 per eligible individual, or $12,000 for joint filers if both qualify.
- This is separate from the standard deduction and available whether you itemize or not.
- It phases out for higher incomes: Full amount if modified adjusted gross income (MAGI) is $75,000 or less (single) or $150,000 (joint), fully phasing out at $175,000 (single) or $250,000 (joint).
This new provision, effective through 2028, provides significant relief for retirees and is claimed by including your Social Security number on the return.
Should You Take the Standard Deduction or Itemize in 2026?
For married filing jointly, the $32,200 standard deduction sets a high bar for itemizing. Itemize only if your qualifying expenses (like state taxes, mortgage interest, and donations) exceed this amount. Key factors:
- Homeowners: High mortgage interest or property taxes might push you over.
- Charitable Givers: The OBBB allows non-itemizers to deduct up to $2,000 in cash donations for joint filers starting in 2026.
- High-Income Earners: State and local tax (SALT) deductions are capped, but temporarily increased to $40,000 for joint filers in 2025 (check for 2026 extensions).
Consult a tax professional or use IRS tools to compare options.
How the 2026 Standard Deduction Affects Your Taxes?
A higher standard deduction means lower taxable income, which could drop you into a lower tax bracket. For example, a couple with $100,000 in gross income would see taxable income reduced to $67,800 after the $32,200 deduction, potentially saving on taxes. Always factor in other credits and deductions for a full picture.
Final Tips for 2026 Tax Planning
- Stay updated via the IRS website for any last-minute changes.
- Use tax software like TurboTax or consult an advisor for personalized advice.
- If eligible for the new senior deduction, ensure your MAGI qualifies to avoid phase-outs.
By leveraging the 2026 standard deduction for married filing jointly, couples can simplify filing and reduce their tax burden effectively. For more details, visit IRS.gov.