United States federal standard deduction for 2026
United States federal tax returns allow either the standard deduction or itemized deductions. The standard deduction amounts for 2026 depend on filing status.
On this page
- Standard deduction, single or married filing separately
- $16,100IRS, tax year 2026 inflation adjustments
- Standard deduction, married filing jointly or surviving spouse
- $32,200IRS, tax year 2026 inflation adjustments
- Standard deduction, head of household
- $24,150IRS, tax year 2026 inflation adjustments
The choice between standard and itemized
A taxpayer may deduct either the standard amount or the total of certain itemized deductions, whichever is greater. The standard deduction is a fixed amount that varies primarily by filing status. IRS, tax year 2026 inflation adjustments (opens in a new tab).
Published 2026 standard deduction amounts
IRS publishes the standard deduction amounts for tax year 2026 as part of its annual inflation adjustments. For single filers and married individuals filing separately the amount is $16,100. For married couples filing jointly and surviving spouses it is $32,200. For heads of household it is $24,150. These amounts apply to the taxable year beginning in calendar year 2026, for returns filed in 2027. IRS, tax year 2026 inflation adjustments (opens in a new tab).
Standard deduction and taxable income
The standard deduction reduces gross income to arrive at taxable income. A taxpayer with $60,000 of ordinary income and no other adjustments, filing as single, would have $43,900 of taxable income after the $16,100 standard deduction. The standard deduction itself does not determine tax liability; the tax brackets and rates then apply to the resulting taxable income. IRS, tax year 2026 inflation adjustments (opens in a new tab).
Scope
This guide states the published standard deduction amounts. It does not determine whether itemizing is preferable, calculate a tax liability or advise on filing strategy. General information only, not personalised tax advice.