Federal tax
Standard deduction for 2026 and 2025
For 2026 the standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. For 2025 returns, the ones filed in early 2026, it is $15,750, $31,500 and $23,625. People 65 or older get more, plus a separate $6,000 senior deduction through 2028. The 2027 amounts are not out yet.
Standard deduction by filing status
The standard deduction is subtracted from your income before the tax brackets apply. Most people take it instead of itemizing.
| Filing status | 2025 (filed in 2026) | 2026 (filed in 2027) |
|---|---|---|
| Single | $15,750 | $16,100 |
| Married filing jointly | $31,500 | $32,200 |
| Surviving spouse | $31,500 | $32,200 |
| Head of household | $23,625 | $24,150 |
| Married filing separately | $15,750 | $16,100 |
Extra amount for age 65 or older, or blind
You add this to the amounts above for each condition that applies, and for a spouse who qualifies on a joint return.
| 2025 | 2026 | |
|---|---|---|
| Married (each spouse, per condition) | $1,600 | $1,650 |
| Single or head of household (per condition) | $2,000 | $2,050 |
The $6,000 senior deduction (2025 to 2028)
A separate deduction from the July 2025 tax law, on top of the extra amount above.
- $6,000 for each person who is 65 or older by the end of the year, so $12,000 for a married couple where both qualify.
- It shrinks once modified AGI passes $75,000, or $150,000 on a joint return.
- You get it whether you itemize or take the standard deduction.
- You need a Social Security number on the return, and married couples must file jointly to claim it.
- Example: a single 67-year-old with $50,000 of income in 2026 deducts $16,100 + $2,050 + $6,000 = $24,150. A married couple, both over 65, with $100,000 deducts $32,200 + $3,300 + $12,000 = $47,500.
Dependents
If someone else can claim you as a dependent, your standard deduction for 2025 and 2026 is the greater of $1,350 or your earned income plus $450, but no more than the normal amount for your filing status. A student with $5,000 of wages gets $5,450.
Standard deduction or itemize?
Itemize only if your itemized deductions add up to more than your standard deduction. The main ones are:
- Mortgage interest on your home.
- State and local income or sales taxes plus property taxes, up to the SALT cap ($40,400 for 2026 for most filers).
- Gifts to charity.
- Medical expenses above 7.5% of your AGI.
- Example: a married couple pays $18,000 of mortgage interest, $14,000 of state and property taxes and gives $3,000 to charity. That is $35,000, more than the $32,200 standard deduction, so itemizing saves tax on $2,800 more.
- New for 2026: if you do not itemize, you can still deduct up to $1,000 ($2,000 for a joint return) of cash gifts to qualifying charities. Gifts to donor-advised funds do not count.
Who cannot take the standard deduction
Three groups get a standard deduction of zero:
- Married filing separately when your spouse itemizes: your standard deduction is zero, so you must itemize too.
- Nonresident aliens and dual-status aliens (part of the year resident, part nonresident). A nonresident married to a U.S. citizen or resident at year end can choose to be treated as a resident and then take it.
- Anyone filing a short-year return because of a change in accounting period.
2027 standard deduction
Not published yet. The IRS releases it each fall with the 2027 tax brackets; the 2026 amounts came out on October 9, 2025. We will add 2027 here the day it is out.
Illinois
Illinois has no standard deduction. Instead it gives a personal exemption per person on the IL-1040, and taxes the rest at a flat 4.95%.
Standard deduction or itemize?
USTAXX runs both and files the one that saves you more, including the senior deduction and the new charity deduction for non-itemizers. In Naperville, IL, or remotely.
Questions people ask
What is the standard deduction for 2026?
$16,100 single or married filing separately, $32,200 married filing jointly or surviving spouse, and $24,150 head of household.
What is the standard deduction for 2025 taxes filed in 2026?
$15,750 single, $31,500 married filing jointly and $23,625 head of household, the amounts set by the July 2025 tax law.
What is the standard deduction for seniors over 65?
For 2026, a single filer 65 or older adds $2,050 and each qualifying spouse on a joint return adds $1,650. On top of that, the $6,000 senior deduction applies through 2028 if income is under the phase-out.
Can I take the standard deduction and the senior deduction?
Yes. The $6,000 senior deduction is separate and works with the standard deduction or itemized deductions.
Can an F-1 student or other nonresident take the standard deduction?
Generally no. Nonresident aliens get a standard deduction of zero, so they can only claim itemized deductions allowed on Form 1040-NR. Tax treaties make exceptions in a few cases; see a preparer.
Where these rules come from
- IRS Rev. Proc. 2025-32: 2026 inflation adjustments (PDF)
- IRS: Tax inflation adjustments for tax year 2026 (IR-2025-103)
- IRS: Tax deductions for working Americans and seniors
- IRS Publication 501: Dependents, standard deduction and filing information
General information, current when written, not advice about your situation. Fees and forms change; the official pages above are the authority.
