What is the standard deduction for 2026?
The federal standard deduction for tax year 2026 is $16,100 for single filers and married filing separately, $24,150 for head of household, and $32,200 for married filing jointly. These amounts are inflation-adjusted from 2025 and were made permanent by the One Big Beautiful Bill Act, which prevented the scheduled reversion to lower pre-2018 levels. Filers age 65 or older receive an additional standard deduction on top of these amounts.