Updated October 1, 2026. Quick answer: For tax year 2026 the standard deduction is $16,100 for single filers and married individuals filing separately, $32,200 for married couples filing jointly and surviving spouses, and $24,150 for heads of household. The IRS set these amounts in Revenue Procedure 2025-32. Filers who are 65 or older, or blind, add $1,650, or $2,050 if unmarried.
IRS worksheets read line by line: W-4 Deductions Worksheet.
Related reading on this site: IRS Publication 554 and IRS Publication 501.
Form 1040 for 2025, lines 12 to 38 read line by line: Form 1040 line 12 and Form 1040 lines 14 and 15.
More IRS forms and schedules, read line by line: Schedule A instructions.
The IRS form or worksheet behind this, read line by line: Form 1098 boxes.
The 2025 amounts, after the 2025 law change: the 2025 standard deduction.
Standard deduction 2026 by filing status
| Filing status | 2026 standard deduction |
|---|---|
| Single | $16,100 |
| Married filing separately | $16,100 |
| Married filing jointly and surviving spouses | $32,200 |
| Head of household | $24,150 |
Single filers and married filing separately: $16,100
Unmarried individuals who are not surviving spouses or heads of household, and married individuals filing separate returns, each get $16,100 for 2026. Revenue Procedure 2025-32 lists both groups at the same amount.
Married filing jointly: $32,200
Married couples who file jointly and surviving spouses get $32,200, exactly twice the single amount.
Head of household: $24,150
A head of household gets $24,150 for 2026, which sits between the single and joint amounts.
Extra amounts for age 65 and over or blind
The Revenue Procedure sets the additional standard deduction at “the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650.” “The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.” For the separate $6,000 senior deduction, see the senior deduction page.
Dependents
A person who can be claimed as someone else’s dependent has a smaller limit. For 2026 the Revenue Procedure says the standard deduction “cannot exceed the greater of (1) $1,350, or (2) the sum of $450 and the individual’s earned income.”
2026 compared with 2025
The IRS release for the 2026 adjustments lists the prior-year amounts: $15,750 for single filers and married individuals filing separately, $31,500 for married couples filing jointly, and $23,625 for heads of household. The 2026 amounts rise to $16,100, $32,200 and $24,150.
Common mistakes
- Using the 2025 amounts on a 2026 return. They are $350 lower for single filers and $700 lower for joint filers.
- Forgetting that the extra amount for age 65 or blind is $1,650 for married filers and $2,050 for unmarried ones.
- Giving a dependent the full amount. A dependent’s deduction is capped by the earned-income rule.
- Treating the senior deduction as part of the standard deduction. It is a separate $6,000 deduction.
Related: the senior deduction page, the 2027 standard deduction page, and the 2026 retirement numbers hub.
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Answer againSources
- IRS Revenue Procedure 2025-32, 2026 inflation adjusted items: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- IRS news release IR-2025-103 (Oct. 9, 2025), tax inflation adjustments for tax year 2026: https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill
- IRS, Working Families Tax Cuts: Tax deductions for working Americans and seniors: https://www.irs.gov/newsroom/one-big-beautiful-bill-act-tax-deductions-for-working-americans-and-seniors
Sources: the primary documents linked above, read on October 1, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.