The standard deduction is a fixed dollar amount that reduces your taxable income, claimed by filers who don’t itemize. The IRS sets it each year based on inflation, and the One Big Beautiful Bill Act (P.L. 119-21) made the elevated post-2017 standard deduction permanent rather than letting it sunset at the end of 2025.
2026 standard deduction by filing status
| Filing status | 2026 standard deduction |
|---|---|
| Single | $16,100 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
| Married filing jointly | $32,200 |
| Qualifying surviving spouse | $32,200 |
These amounts apply to tax year 2026 (returns filed in early 2027). For tax year 2025 (returns filed by April 15, 2026), the amounts are slightly lower; the IRS published 2025 figures separately.
Additional standard deduction for age 65+ and blind
Filers who are at least 65 by the end of the tax year, or who are blind, get an extra amount on top of the regular standard deduction. For tax year 2026:
| Filing status | Extra (per qualifying condition) |
|---|---|
| Single or head of household | $2,000 |
| Married filing jointly or separately | $1,600 |
These add up if multiple conditions apply. A married couple where both spouses are 65+ and one is blind would receive $32,200 + $1,600 + $1,600 + $1,600 = $37,000 total standard deduction.
This extra age-65 standard deduction is separate from the new OBBBA $6,000 senior deduction, which is a below-the-line Schedule 1-A deduction with its own income phaseout. Eligible seniors get both.
Standard deduction vs itemizing
You take whichever is larger: the standard deduction or your itemized deductions. Itemized deductions on Schedule A include:
- State and local taxes paid (SALT). Temporarily capped at $40,400 for tax year 2026 under the OBBBA, up from the prior $10,000 cap, with phaseout for MAGI above $505,000. The cap reverts to $10,000 in 2030.
- Mortgage interest on up to $750,000 of mortgage debt (lower limits apply to grandfathered older mortgages)
- Charitable contributions
- Medical expenses above 7.5% of AGI
- Casualty losses in federally declared disasters
For most households, the standard deduction is larger than the sum of itemized deductions and is therefore the better choice. Per IRS data from recent filing seasons, roughly 90% of filers take the standard deduction rather than itemize.
The cases where itemizing wins are typically:
- Homeowners with large mortgage interest in early years of the loan
- High-income filers in high-tax states (though SALT cap limits this)
- Filers with substantial charitable giving
- Filers with significant unreimbursed medical expenses (rare; the total must exceed 7.5% of AGI)
How OBBBA Schedule 1-A deductions stack with the standard deduction
The four new OBBBA deductions (tips, overtime, the $6,000 senior deduction, and auto loan interest) are below-the-line deductions claimed on the new Schedule 1-A. They reduce taxable income but not AGI, and are available regardless of whether you itemize or take the standard deduction.
For a single filer 65+ in 2026 with qualifying tip income:
| Item | Effect |
|---|---|
| Gross income | (your income) |
| Pre-AGI adjustments (traditional IRA, HSA, student loan interest, etc.) | reduces AGI |
| Adjusted Gross Income (AGI) | calculated here |
| Standard deduction | reduces taxable income by $16,100 |
| Extra 65+ standard deduction | reduces taxable income by $2,000 |
| Schedule 1-A: OBBBA tip deduction (up to $25,000) | reduces taxable income |
| Schedule 1-A: OBBBA $6,000 senior deduction | reduces taxable income |
| Taxable income | what bracket rates apply to |
Because Schedule 1-A deductions don’t reduce AGI, they don’t help with AGI-based eligibility limits. Roth IRA contributions, the Earned Income Tax Credit, the Child Tax Credit phase-in, Medicare IRMAA brackets, ACA premium subsidies, and FAFSA EFC calculations all use AGI (or MAGI), not taxable income. Use traditional pre-AGI adjustments (401(k) deferrals, HSA contributions, deductible traditional IRA contributions) when AGI itself is the constraint.
Why the OBBBA mattered for the standard deduction
The Tax Cuts and Jobs Act of 2017 nearly doubled the standard deduction. Without legislative action, those higher amounts would have reverted on January 1, 2026 to roughly half their current levels (around $8,300 single / $16,600 MFJ in inflation-adjusted terms). The OBBBA made the higher levels permanent. Without the OBBBA, the 2026 standard deduction figures above would not exist, and most filers would have seen a significant tax increase starting with their 2026 returns.
Common mistakes
Itemizing when the standard deduction is larger. Verify your itemized total exceeds the standard before doing the extra paperwork.
Forgetting the 65+ extra. It’s automatic if you check the right box on Form 1040, but easy to miss if you self-prepare and don’t see the prompt.
Confusing standard deduction with the new OBBBA $6,000 senior deduction. They’re different things. Eligible filers claim both.
Filing as single when head-of-household applies. A single parent with a dependent child often qualifies for HOH, raising the standard deduction from $16,100 to $24,150. That’s a meaningful difference.
Next action
Confirm your filing status. For most households filing as single, MFJ, or HOH, take the standard deduction unless your itemized total is clearly higher. If you’re 65+, make sure both the extra standard deduction and the new OBBBA $6,000 senior deduction are claimed (they appear on different lines).