2026 Standard Deduction – As tax season approaches for 2026 (returns filed in 2027), understanding the standard deduction is crucial for minimizing your taxable income and potentially lowering your federal tax bill. The standard deduction is a fixed dollar amount that reduces your adjusted gross income (AGI) without the need to itemize expenses like mortgage interest or charitable donations. Adjusted annually for inflation by the IRS, the 2026 figures reflect economic changes and include enhancements from recent legislation like the One Big Beautiful Bill (OBBBA). In this guide, we’ll break down the 2026 standard deduction amounts, who qualifies, special rules, and tips to maximize your benefits.
What Is the Standard Deduction and Why Does It Matter in 2026?
The standard deduction simplifies tax filing by allowing you to subtract a set amount from your income before calculating taxes owed. For most taxpayers, it’s easier than itemizing, especially if your deductions don’t exceed the standard amount. In 2026, the IRS has increased these amounts to account for inflation, providing relief amid rising costs. This adjustment can lead to significant savings—for example, a married couple filing jointly could see their taxable income reduced by over $32,000 right off the bat.
Choosing the standard deduction is ideal if your itemizable expenses (like state taxes, medical costs, or gifts to charity) are lower than the standard amount. With OBBBA’s updates, seniors in particular may benefit from extra deductions, making 2026 a pivotal year for retirement planning.
2026 Standard Deduction Amounts by Filing Status
The IRS sets standard deduction amounts based on your filing status. Here’s a breakdown for tax year 2026:
| Filing Status | Standard Deduction Amount |
|---|---|
| Single | $16,100 |
| Married Filing Separately | $16,100 |
| Married Filing Jointly | $32,200 |
| Qualifying Surviving Spouse | $32,200 |
| Head of Household | $24,150 |
These figures represent an increase from 2025—for instance, single filers get a $350 bump, while joint filers see $700 more. Note that these are the base amounts; additional deductions may apply for age or disability, as detailed below.
Additional Standard Deductions for Seniors and the Blind
If you’re 65 or older or legally blind by the end of 2026, you qualify for extra amounts added to your base standard deduction. These adjustments help account for higher living expenses in later years or with visual impairments.
- For Single or Head of Household Filers:
- +$2,050 if 65+ or blind
- +$4,100 if both 65+ and blind
- For Married Filers (per qualifying spouse):
- +$1,650 if 65+ or blind
- +$3,300 if both 65+ and blind (applied per person)
For example, a single filer aged 67 would claim $16,100 + $2,050 = $18,150. If married filing jointly and both spouses are 65+, add $1,650 for each, totaling $32,200 + $3,300 = $35,500.
These extras are longstanding IRS provisions, separate from itemized deductions.
The New Enhanced Senior Deduction Under OBBBA
A major change for 2026 comes from the One Big Beautiful Bill, effective through 2028. Taxpayers aged 65 and older can claim an additional $6,000 deduction—regardless of whether they take the standard deduction or itemize. For joint filers where both qualify, this can reach $12,000.
However, this benefit phases out based on modified adjusted gross income (MAGI):
- Single or Head of Household: Fully available if MAGI ≤ $75,000; reduces by 6% per dollar over this threshold.
- Married Filing Jointly or Qualifying Surviving Spouse: Fully available if MAGI ≤ $150,000; same phase-out rate.
This deduction is “above-the-line,” meaning it reduces AGI directly and can be stacked with the regular senior add-ons. It’s designed to support retirees, but high earners may see it reduced or eliminated.
Who Is Eligible for the 2026 Standard Deduction?
Most U.S. taxpayers qualify for the standard deduction, but there are key eligibility criteria:
- General Eligibility: Available to U.S. citizens, resident aliens, and certain nonresidents. You must not be itemizing deductions on Schedule A of Form 1040.
- Filing Status Restrictions: If married filing separately and your spouse itemizes, you must also itemize (and vice versa).
- Age and Disability: As noted, extras for those 65+ or blind require proof, such as a doctor’s note for blindness.
- Income and Other Factors: No income limits for the base deduction, but the new senior deduction has MAGI thresholds.
- Non-Eligible Groups: Nonresident aliens generally can’t claim it, and estates/trusts have different rules.
If you’re unsure, consult IRS Publication 501 for detailed qualifications.
Special Rules for Dependents in 2026
If someone claims you as a dependent (e.g., a child or elderly parent), your standard deduction is limited to prevent double-dipping. For 2026, it’s the greater of:
- $1,350, or
- Your earned income (wages, tips) + $450.
This amount can’t exceed the base standard deduction for your filing status (e.g., $16,100 for singles). Unearned income like investments doesn’t count toward the earned income boost. Dependents who are 65+ or blind still get the additional amounts added on top.
How to Claim the 2026 Standard Deduction?
Claiming is straightforward:
- Determine your filing status and base amount.
- Add any extras for age or blindness.
- If eligible, include the OBBBA senior deduction (reported on Form 1040).
- Subtract the total from your AGI on your tax return.
Use tax software like TurboTax or consult a professional for complex situations. The IRS Free File program is available for those with AGI under $79,000.
Standard Deduction vs. Itemized Deductions: Which Should You Choose in 2026?
Compare your potential itemized deductions (e.g., up to $10,000 in state/local taxes, medical expenses over 7.5% of AGI) against the standard amount. If itemizing exceeds the standard (including extras), go that route—otherwise, stick with standard for simplicity. Tools like the IRS Interactive Tax Assistant can help decide.
Final Thoughts on the 2026 Standard Deduction
The 2026 standard deduction offers increased relief, especially for seniors thanks to OBBBA enhancements. By knowing your eligibility and amounts, you can better plan your finances and avoid overpaying taxes. Stay updated via the IRS website, as rules can change. For personalized advice, reach out to a tax advisor to ensure you’re maximizing every deduction available.