For 2026 the standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly and $24,150 for head of household (IRS Rev. Proc. 2025-32). People 65 or older or blind add $2,050 (unmarried) or $1,650 per spouse, and the new $6,000 senior deduction comes on top for 2025–2028.
2026 standard deduction by filing status
| Filing status | Standard | With age 65+ add-on | Plus $6,000 senior deduction* |
|---|---|---|---|
| Single / married filing separately | $16,100 | $18,150 | $24,150 |
| Head of household | $24,150 | $26,200 | $32,200 |
| Married filing jointly (one 65+) | $32,200 | $33,850 | $39,850 |
| Married filing jointly (both 65+) | $32,200 | $35,500 | $47,500 |
*Senior deduction phases out by 6% of MAGI above $75,000 ($150,000 joint). Dependents: the greater of $1,350 or earned income + $450, up to the regular amount.
How it shapes your refund
Your employer’s withholding tables already assume the standard deduction. IRS Publication 15-T (2026) subtracts $8,600 ($12,900 married) from annual wages and starts the 10% band at $7,500 single, $19,300 married or $15,550 head of household — which adds up exactly to $16,100, $32,200 and $24,150. That’s why a single person with one job and nothing else tends to get a refund close to zero.
Refunds come from what the tables don’t assume: credits, the new Schedule 1-A deductions, a better filing status than the W-4 says, or itemized deductions above the standard amount.
Standard deduction or itemize?
Itemize only if your deductions beat the standard one. A single homeowner with mortgage interest of $9,000, state & local taxes (cap $40,400) of $6,500, charity of $1,500 has $17,000 of itemized deductions — more than $16,100, so itemizing wins by $900.
The higher SALT cap — $40,400 for 2026, phasing down by 30% of MAGI above $505,000 to a $10,000 floor — means more people in high-tax states will itemize again, especially married homeowners. Two things you get either way: the four Schedule 1-A deductions (tips, overtime, senior, car-loan interest) and, new for 2026, a charitable deduction of up to $1,000 ($2,000 joint) for cash gifts if you don’t itemize. secondary sources
Run your 2026 deduction mathEnter your wages, withholding, kids and any tips or overtime — the estimator applies every rule on this page.
Frequently asked questions
What is the standard deduction for 2026?
$16,100 for single and married filing separately, $32,200 for married filing jointly and $24,150 for head of household.
What is the extra standard deduction for seniors in 2026?
$2,050 for unmarried filers 65 or older (or blind) and $1,650 per qualifying married spouse. The separate $6,000 senior deduction is added on top for 2025–2028.
What was the standard deduction in 2025?
$15,750 single, $31,500 married filing jointly and $23,625 head of household, after the One Big Beautiful Bill Act raised the original 2025 amounts.
Can I take the standard deduction and still deduct tips or overtime?
Yes. The tips, overtime, senior and car-loan interest deductions are claimed on Schedule 1-A in addition to the standard deduction.
Should I itemize in 2026?
Only if mortgage interest, state and local taxes (up to the $40,400 cap), charity and other itemized deductions add up to more than your standard deduction.
Related tax refund guides
- The $6,000 senior deduction for 2026Age 65+ bonus deduction, phase-out and refund impact.
- How to adjust your W-4 for 2026Bigger paycheck or bigger refund — step by step.
- No tax on tips explained (2026)Up to $25,000, who qualifies, phase-out and examples.
- When will I get my tax refund in 2027?21-day e-file rule, PATH Act hold for EITC/ACTC, and a date chart.
- Where’s My Refund? Tracking your 2027 refundWhat the three status bars mean and when to worry.
- Tax filing deadline 2027: April 15Key dates, extensions and what being late really costs.
- Why is my tax refund smaller this year?Eight common reasons, each with a dollar example.
- Tax refund on a $85,000 salaryWorked example by filing status
Sources & method
- IRS Rev. Proc. 2025-32 (Oct 9, 2025): 2026 tax brackets, standard deduction ($16,100 / $32,200 / $24,150), additional 65+ amounts, EITC table, CTC $2,200 — as summarized by KPMG TaxNewsFlash and Current Federal Tax Developments (Oct 2025).
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — Annual Percentage Method, STANDARD schedules (updated for P.L. 119-21).
- SALT cap $40,400 for 2026 with a 30% phase-down above $505,000 MAGI (floor $10,000) — OBBBA, per tax-guide summaries (May 2026).
- IRS Fact Sheet FS-2025-03, “Tax deductions for working Americans and seniors” (Jul 14, 2025; updated Jul 25, 2025): tips, overtime, senior and car-loan-interest deductions, 2025–2028.
- Non-itemizer charitable deduction $1,000 / $2,000 from 2026 (OBBBA) — per tax-guide summaries; confirm in 2026 Form 1040 instructions.
- Our refund model: one W-2 job, wages only, federal income tax only (Social Security and Medicare are never refunded), Form W-4 filled out with just the filing-status box (Pub 15-T standard tables), no pre-tax 401(k). These are estimates, not tax advice — your Form 1040 decides the real number. Parameters checked 2026-11-03.