Standard Deduction 2026: Amounts and Filing Tips
Key Takeaways
- The 2026 standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly.
- The OBBBA senior bonus deduction adds $6,000 ($12,000 joint) for taxpayers 65+, bringing the single 65+ standard deduction to $24,150.
- The SALT cap increased from $10,000 to $40,400 for 2026 — residents of high-tax states should reconsider whether itemizing now beats the standard deduction.
- Taxpayers age 65+ also receive the regular additional deduction of $2,050 (single) or $1,650 (married) per qualifying condition.
- The elevated standard deduction and higher SALT cap are now permanent under the OBBBA, replacing the TCJA's temporary provisions.
The 2026 standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly — and for the first time, taxpayers age 65 and older can claim a new $6,000 senior bonus deduction on top of that. The One Big Beautiful Bill Act (OBBBA), signed in July 2025, made the elevated standard deduction permanent, raised the SALT cap from $10,000 to $40,400, and introduced the senior bonus. These changes reshape the itemize-vs-standard calculation for millions of Americans.
Roughly 90% of taxpayers currently claim the standard deduction. But the SALT cap increase to $40,400 means some former standard-deduction filers in high-tax states — particularly homeowners in California, New York, and New Jersey — should re-run the math. If your combined state income taxes and property taxes exceed $16,100, you could now benefit from itemizing for the first time since 2018.
This guide breaks down every 2026 standard deduction amount by filing status, explains the new OBBBA provisions, and provides a framework for deciding whether to itemize.
2026 Standard Deduction by Filing Status
The IRS adjusts the standard deduction annually for inflation. For the 2026 tax year (returns filed by April 15, 2027):
- Single: $16,100
- Married Filing Jointly: $32,200
- Married Filing Separately: $16,100
- Head of Household: $24,150
These represent increases of roughly 2.8% from the 2025 amounts, reflecting Chained CPI adjustments. The head of household status offers $8,050 more than single filing — valuable for unmarried taxpayers who maintain a home for a qualifying dependent.
Dependents claimed on someone else's return face a different calculation. Their standard deduction is limited to the greater of $1,350 or their earned income plus $450, up to the regular standard deduction amount for their filing status.
Additional Deduction for Age 65+ and Blindness
Taxpayers aged 65 or older and those who are legally blind receive an additional standard deduction on top of the base amount. For the 2026 tax year:
- Single or Head of Household (age 65+ or blind): $2,050 per qualifying condition
- Married Filing Jointly or Separately (age 65+ or blind): $1,650 per qualifying condition
These amounts stack. A single taxpayer who is both over 65 and legally blind receives an additional $4,100, bringing their total standard deduction to $20,200. A married couple filing jointly where both spouses are over 65 gets an additional $3,300, raising their total to $35,500.
New for 2025-2028: The OBBBA Senior Bonus Deduction. Taxpayers age 65 and older can claim an additional $6,000 deduction ($12,000 if married filing jointly and both spouses qualify). This is on top of the regular additional deduction above. A single filer age 65+ now gets a total standard deduction of $24,150 ($16,100 base + $2,050 age + $6,000 bonus).
The bonus phases out for modified adjusted gross income above $75,000 ($150,000 for joint filers), disappearing completely at $175,000 ($250,000 joint). A 67-year-old retiree with $60,000 in Social Security and pension income gets the full $24,150 deduction. At $100,000 MAGI, the bonus is partially reduced. This provision expires after 2028 unless extended.
The OBBBA SALT Cap Increase — Who Should Reconsider Itemizing
The $10,000 SALT cap was the single biggest reason millions of taxpayers stopped itemizing after 2017. The OBBBA raised it to $40,000 for 2025 and $40,400 for 2026, with 1% annual increases through 2029.
This changes the math dramatically for residents of high-tax states. A homeowner in New Jersey paying $15,000 in property taxes and $12,000 in state income taxes now deducts $27,000 in SALT — up from the old $10,000 cap. Add $8,000 in mortgage interest and $3,000 in charitable giving, and their itemized deductions total $38,000 — well above the $16,100 single standard deduction.
The SALT cap includes an income phase-out: it begins reducing at $505,000 MAGI in 2026, declining by 30 cents per dollar over the threshold, but never below $10,000. For most taxpayers, the full $40,400 applies.
Who should re-run the numbers: Anyone in a high-tax state (CA, NY, NJ, CT, IL, MA) who switched to the standard deduction after 2017 because the $10,000 SALT cap made itemizing pointless. The $30,400 increase in the cap could easily push your total deductions above the standard deduction threshold. After 2029, the cap reverts to $10,000 unless Congress acts again.
Itemized Deductions — What Qualifies in 2026
Itemizing requires reporting eligible expenses on Schedule A. The major categories:
State and Local Taxes (SALT): Property taxes, state income taxes, or state sales taxes — now capped at $40,400 combined ($20,200 if married filing separately). This single change is the most consequential provision of the OBBBA for taxpayers who itemize.
Mortgage Interest: Interest on mortgage debt up to $750,000 ($375,000 if married filing separately) for loans originated after December 15, 2017. Older mortgages qualify under the previous $1,000,000 limit. Home equity loan interest is only deductible if the loan funds were used to buy, build, or substantially improve your home.
Charitable Contributions: Cash donations to qualified organizations up to 60% of AGI. Non-cash donations require fair market value documentation. Donations over $250 require written acknowledgment. Donating appreciated stock held over a year lets you deduct the full value while avoiding capital gains tax.
Medical and Dental Expenses: Only the amount exceeding 7.5% of AGI is deductible. For a taxpayer with $100,000 AGI, only medical expenses above $7,500 count. This threshold makes medical deductions relevant primarily for taxpayers with catastrophic or chronic health costs.
When to Itemize — A Decision Framework
Itemize when your total qualifying deductions exceed your standard deduction. The OBBBA changes make this calculation different from prior years.
You should strongly consider itemizing if:
- Your SALT alone exceeds $16,100 (single) or $32,200 (married) — possible in high-tax states now that the cap is $40,400
- You pay significant mortgage interest (early in a mortgage when interest dominates payments) plus high SALT
- You made large charitable donations during the year
- You had unreimbursed medical expenses exceeding 7.5% of AGI
You should almost certainly take the standard deduction if:
- You rent your home and live in a state with no income tax
- Your total SALT, mortgage interest, and charitable giving fall below your standard deduction
- You are over 65 — the standard deduction now reaches $24,150 for single filers (with bonus), making the itemizing bar very high
Run the numbers both ways. A married couple in Connecticut paying $18,000 in property tax, $8,000 in state income tax, $10,000 in mortgage interest, and $4,000 in charity now has $40,000 in itemized deductions — $7,800 more than the $32,200 standard deduction. Before the OBBBA, that same couple could only deduct $10,000 in SALT, giving them $32,000 in itemized deductions — less than the standard deduction.
Conclusion
The 2026 standard deduction — $16,100 for single filers, $32,200 for married couples — remains the right choice for most Americans. The OBBBA's $6,000 senior bonus deduction makes it even harder to beat for taxpayers over 65.
But the SALT cap increase to $40,400 is the sleeper provision. Millions of taxpayers in high-tax states who switched to the standard deduction after 2017 should pull up Schedule A and re-run the numbers. The math has fundamentally changed, and the right answer for 2025 and 2026 may be different from the right answer for the past seven years.
For how the standard deduction interacts with your federal tax brackets, and strategies to minimize capital gains tax on investment income, read our companion guides.
Frequently Asked Questions
Sources & References
www.irs.gov
www.irs.gov
Disclaimer: This content is for informational purposes only and does not constitute financial advice. Consult qualified professionals before making investment decisions.