Standard Deduction 2026: Amounts and When to Itemize

For tax year 2026 the standard deduction is $16,100 if you file single or married filing separately, $24,150 for head of household, and $32,200 for married filing jointly or qualifying surviving spouse. Those figures come from the IRS inflation adjustments published for 2026.

If you are age 65 or older, or blind, you may claim an additional standard deduction—$1,650 if married (per qualifying spouse condition) or $2,050 if unmarried, under the amounts in the federal dataset used on this site. Check the Form 1040 instructions for your exact situation.

Why the standard deduction dominates

Most filers take the standard deduction because mortgage interest, charity, and medical expenses no longer clear the hurdle after the Tax Cuts and Jobs Act raised the base amounts. That pattern continues in 2026: unless Schedule A clearly exceeds the standard amount, itemizing only adds paperwork.

SALT (state and local taxes) remains a major swing factor for homeowners in high-tax states. Property tax plus state income tax can look large on paper, but the federal SALT rules still cap how much you can claim. Always apply the current-year SALT limit before comparing totals.

A simple decision rule

Add up deductible mortgage interest, deductible charity, medical expenses above the AGI floor, and allowable SALT. If the sum is within a few hundred dollars of the standard deduction, run both paths—small timing choices (bunching charitable gifts into one year) can tip the result.

Self-employed filers sometimes confuse Schedule C expenses with itemizing. Ordinary business expenses reduce AGI on Schedule C whether or not you itemize. The standard-vs-itemized choice happens after AGI.

Planning around the 2026 amounts

Compared with 2025, single and joint standard deductions rose by a few hundred dollars. That alone lowers taxable income for non-itemizers even if wages are flat. Pair the new deduction with wider brackets when you estimate a refund or a balance due.

If you are deciding between a larger 401(k) deferral and itemizing, model AGI first. Pre-tax retirement contributions shrink AGI and can change medical-expense floors and credit phaseouts, while the standard deduction stays fixed by filing status.