Updated October 29, 2026. Quick answer: Worksheet 2-4 in Publication 505 (2026) figures the standard deduction you enter on line 2a of the estimated tax worksheet: $16,100 single or married filing separately, $32,200 married filing jointly or qualifying surviving spouse, or $24,150 head of household. It reduces the amount for a dependent, and adds $1,650 or $2,050 for each box when someone is born before January 2, 1962 or blind.
IRS worksheet walk-throughs: Pub 505 Worksheet 2-9.
What this worksheet is for
The worksheet is introduced with a caution: “Don’t complete this worksheet if you expect your spouse to itemize on a separate return or you expect to be a dual-status alien. In either case, your standard deduction will be zero.” The result goes “on line 2 of your 2026 Estimated Tax Worksheet”. The same 2026 amounts appear on the 2026 standard deduction page.
The six lines
| Line | What it asks |
|---|---|
| 1 | “Enter the amount shown below for your filing status.” The amounts are $16,100 for single or married filing separately, $32,200 for married filing jointly or qualifying surviving spouse and $24,150 for head of household. |
| 2 | “Can you (or your spouse if filing jointly) be claimed as a dependent on someone else’s return?” If no, skip line 3 and enter the line 1 amount on line 4. |
| 3 | Is your earned income more than $900? (the worksheet marks this line with a footnote on earned income) “Yes. Add $450 to your earned income. Enter the total.” “No. Enter $1,350” |
| 4 | “Enter the smaller of line 1 or line 3” |
| 5 | “Were you (or your spouse if filing jointly) born before January 2, 1962, or blind?” If yes, check the boxes and “Multiply $1,650 ($2,050 if Single or Head of household) by the number in the box on line 5c” |
| 6 | “Standard deduction. Add lines 4 and 5.” |
The footnote defines earned income: “Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed.” It also says to “Reduce your earned income by your allowed deduction for self-employment tax (Worksheet 2-3, line 11).”
The 2026 amounts as Form 1040-ES prints them
Form 1040-ES (2026) gives the same figures: “Married filing jointly or Qualifying surviving spouse $32,200”, “Head of household $24,150” and “Single or Married filing separately $16,100”. For a dependent it says “However, if you can be claimed as a dependent on another person’s 2026 return, your standard deduction is the greater of:” $1,350, or earned income plus $450 up to the standard deduction amount, which is what lines 3 and 4 compute. For a joint return it lists $3,300 when both spouses are 65 or older.
Four cases worked with invented numbers
Illustration, not an IRS example.
| Case | Arithmetic (computed) |
|---|---|
| A: single, 65 or older, not a dependent | 16,100 + 2,050 = 18,150 |
| B: dependent with $3,000 of earned income, under 65, not blind | 3,000 + 450 = 3,450; smaller of 16,100 and 3,450 = 3,450 |
| C: dependent with $600 of earned income, under 65, not blind | 600 is not more than 900, so line 3 is 1,350; smaller of 16,100 and 1,350 = 1,350 |
| D: married filing jointly, both 65 or older | 32,200 + 2 x 1,650 = 35,500 |
Case D agrees with the Form 1040-ES chart: two additional amounts of $1,650 equal the $3,300 printed for both spouses.
Edition
This page reads Publication 505 (2026), Tax Withholding and Estimated Tax, “For use in 2026”, the file irs.gov served on 2026-10-29 (sha256 in the kit data). Worksheet numbers and line numbers belong to that edition, so check the number printed on the worksheet in your own copy before you follow a line reference.
Common mistakes
- Using the full amount for a dependent. Lines 2 to 4 cap it at the greater of $1,350 or earned income plus $450.
- Counting only your own boxes on a joint return. Line 5 counts the spouse’s boxes as well.
- Using the additional amount for married people on a single filer. Single and head of household use $2,050 and not $1,650.
- Entering a standard deduction when your spouse itemizes on a separate return. The caution says it is zero.
Related: the 2026 standard deduction, the standard deduction worksheet for dependents, Form 1040 line 12, and the Form 1040-ES estimated tax worksheet.
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Answer againSources
- Publication 505 (2026), Tax Withholding and Estimated Tax: https://www.irs.gov/pub/irs-pdf/p505.pdf
- 2026 Form 1040-ES, Estimated Tax for Individuals (with instructions): https://www.irs.gov/pub/irs-pdf/f1040es.pdf
Read from the IRS documents linked above on October 29, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.