The Standard Deduction for 2026, and When to Itemise
$16,100 for single filers, and most people should just take it.
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Marcus Ellery Senior editor, tax and payrollMarcus edits the tax and paycheck desks, and owns the federal figures every calculator on the site reads from.
The standard deduction for 2026 is $16,100 for single filers, $32,200 for married couples filing jointly, and $24,150 for head of household. You take it instead of itemising, and for the large majority of filers it is the larger of the two.
The short version
- The 2026 standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household.
- It is subtracted from income before any bracket applies, so a single filer earning $70,000 is taxed on $53,900.
- Taking the standard deduction rather than no deduction saves a single filer in the 22% band $3,542 in federal tax.
- Itemizing only makes sense when your qualifying deductions exceed the standard amount for your filing status.
- Because the deduction sits between salary and taxable income, the 22% band does not begin for a single filer until about $66,500 of salary.
Key figures · 2026
- Single
- $16,100
- IRS Rev. Proc. 2025-32
- Married filing jointly
- $32,200
- IRS
- Head of household
- $24,150
- IRS
- AMT exemption (single)
- $90,100
- IRS
Contents
What is the standard deduction for 2026?
| Filing status | Deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
It is subtracted from your income before tax is calculated. A single filer earning $76,100 pays tax on $60,000.
Should I itemise instead?
Only if your itemised deductions exceed the standard amount. The main categories are state and local taxes, mortgage interest, and charitable contributions.
For a single filer, that means clearing $16,100, which usually requires a mortgage of some size, or unusually large charitable giving. Most filers do not get close, which is why the large majority take the standard deduction.
Does the standard deduction reduce FICA?
No. It reduces income tax only. Social Security and Medicare are calculated on gross wages, before any deduction.
What is head of household?
A filing status for unmarried people who pay more than half the cost of maintaining a home for a qualifying dependent. It gives a larger deduction than single ($24,150 against $16,100), and wider brackets. It is frequently missed by people who qualify.
Is there an extra amount for older filers?
Yes. Filers who are 65 or older, or blind, get an additional standard deduction on top of these amounts. It is claimed automatically on the return.
Frequently asked questions
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household.
Should I itemise?
Only if your itemised deductions exceed the standard amount. Most filers do not reach that threshold.
What counts as an itemised deduction?
Mainly state and local taxes, mortgage interest, charitable contributions and large medical expenses.
Does it lower my payroll tax?
No. FICA is calculated on gross wages before any deduction.
Who qualifies for head of household?
Unmarried filers paying more than half the cost of a home for a qualifying dependent. It is worth checking. The deduction is much larger.
Is there extra for people over 65?
Yes, an additional standard deduction applies for filers who are 65 or older, or blind.
Sources
Every figure on this page is attributed to a named source with the date it took effect. Our reviewers check them against the primary source before publication.
About our expert
Senior editor, tax and payroll
Experience
Marcus edits everything on this site that turns on a federal or state tax figure: brackets, standard deductions, withholding thresholds, FICA caps and the state rate tables behind the paycheck tools.
His working rule is that a number appears on a page only if it also exists in the data layer with a source and an effective date attached, so an article and the calculator beside it can never disagree.
Areas of expertise
- Federal tax
- State income tax
- Payroll withholding
- FICA
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