2026 Standard Deduction by Filing Status Explained
The 2026 standard deduction is $16,100 for single filers, $32,200 for joint filers and $24,150 for heads of household.
Timeline
- January 1, 2026: The 2026 tax year began for calendar-year individual filers.
- December 31, 2026: The 2026 calendar tax year ends.
- 2027 filing season: Most taxpayers report 2026 income and deductions on returns filed in 2027.
For tax year 2026, the standard deduction is $16,100 for a single filer or a married person filing separately, $32,200 for married couples filing jointly and qualifying surviving spouses, and $24,150 for a head of household. The IRS says these inflation-adjusted amounts generally apply to returns filed in 2027. [1][2]
The phrase “2026 standard deduction” refers to the tax year, not simply the calendar date on which a return is submitted. A return filed during early 2026 normally reports 2025 income and uses 2025 figures. A 2026 return is normally prepared and filed during 2027. [1]
Taking the standard deduction means subtracting the amount for the taxpayer’s filing status rather than totaling allowable itemized deductions. It is not an additional credit and does not reduce tax dollar for dollar. Taxpayers generally compare the available standard deduction with eligible itemized deductions and use the applicable method. [1][2]
Additional standard-deduction amounts can apply when a taxpayer or spouse is age 65 or older or blind. Dependents are subject to a separate limitation, and some taxpayers cannot claim the standard deduction. A headline table therefore answers the basic amount but does not determine every return. [2]
The standard deduction is also different from a filing threshold. Gross income, age, filing status, dependency, self-employment income and several special situations determine whether a federal return is required. A taxpayer can have income below the standard deduction and still need to file because another filing rule applies. [2]
The IRS also published the 2026 marginal-rate brackets and more than 60 other adjusted provisions. A deduction reduces taxable income; a tax bracket applies a rate to a layer of taxable income. Moving into a higher bracket does not cause all income to be taxed at that rate. [1][2]
Use the official instructions for the exact tax year when preparing a return. Legislation, disaster relief, filing status and household facts can alter the calculation, and state income-tax rules use their own deductions and exemptions. The federal figures here should not be copied into a state return without checking that state’s rules. [1][2]