Updated October 28, 2026. Quick answer: The IRS has not yet announced the 2027 extra standard deduction for people 65 or older, the add-on that stacks on top of the regular standard deduction. For 2026 it is $1,650 per qualifying person, or $2,050 if the person is unmarried and not a surviving spouse, per Rev. Proc. 2025-32. This page updates the day the IRS publishes the 2027 amounts.
What is not yet announced
As of October 28, 2026 the IRS has not published the Revenue Procedure that sets the 2027 inflation-adjusted amounts; the 2026 version was Rev. Proc. 2025-32. This page states only the 2026 figure, as a 2026 figure, and changes when the IRS publishes the 2027 Revenue Procedure.
The regular 2027 standard deduction by filing status is on the 2027 standard deduction page. This page is about the add-on for age and blindness only.
The 2026 add-on
| Year | Add-on per person, married or a surviving spouse | Add-on, unmarried and not a surviving spouse | Source |
|---|---|---|---|
| 2026 | $1,650 | $2,050 | Rev. Proc. 2025-32, section 4, item .14(3) |
| 2027 | not yet announced | not yet announced | Awaiting the 2027 Revenue Procedure |
| Amounts printed in the statute (2024 edition) | $600 | $750 | 26 U.S.C. 63(f) |
The IRS wrote the 2026 amounts in one passage: “For taxable years beginning in 2026, 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.” The same amount applies for age and for blindness, and the statute grants each separately. The 2026 version of this page is standard deduction 2026 over 65.
What the statute says
Section 63(f) gives the add-on to “(A) for himself if he has attained age 65 before the close of his taxable year, and” to the spouse who has also attained age 65 before the close of the taxable year when “an additional exemption is allowable to the taxpayer for such spouse under section 151(b)”. A separate paragraph raises the amount for “In the case of an individual who is not married and is not a surviving spouse”, which is the source of the higher $2,050. The 2026 dollar amounts come from the Revenue Procedure above, not from the statute’s own printed figures. Section 63(c)(4) is the indexing rule: “In the case of any taxable year beginning in a calendar year after 1988, each dollar amount contained in paragraph (2)(B), (2)(C), or (5) or subsection (f) shall be increased by an amount equal to” “(A) such dollar amount, multiplied by (B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins”, with calendar year 1987 as the base year for the subsection (f) amounts. That is how the printed $600 and $750 become each year’s figures.
The senior deduction is separate
The senior deduction created by the 2025 tax law is a different provision for the same age group. It is not part of the standard deduction add-on and is explained on the 2027 senior deduction page.
Common mistakes
- Using $1,650 for an unmarried filer. An unmarried person who is not a surviving spouse gets $2,050 for 2026.
- Counting the senior deduction as part of the standard deduction. It is a separate provision with its own page.
- Using a 2027 figure from a blog. Until the IRS publishes the 2027 Revenue Procedure there is none, and the 2026 add-on is $1,650 or $2,050.
Related: standard deduction 2026 over 65, the 2027 standard deduction, the 2027 senior deduction, the 2027 tax brackets, and the 2027 tax numbers.
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Answer againSources
- Internal Revenue Service, Rev. Proc. 2025-32, tax year 2026 inflation-adjusted amounts, as modified by the One, Big, Beautiful Bill Act: www.irs.gov
- 26 U.S.C. 63, Taxable income defined (U.S. Code, 2024 edition, U.S. Government Publishing Office): www.govinfo.gov
Read from the primary documents linked above on October 28, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the IRS itself is the right place to confirm anything consequential.