How much is the standard deduction for seniors in 2026?

Taxpayers age 65 or older receive an additional standard deduction of $2,050 (single or head of household) or $1,650 per qualifying spouse (married filing jointly or separately). A single 67-year-old, for example, would claim $18,150 in total standard deduction for 2026. The same amounts apply if you are legally blind, and the bonuses stack — an age-65+ blind single filer gets two additional $2,050 amounts.

Should I take the standard deduction or itemize for 2026?

Most taxpayers — roughly 90% — take the standard deduction because the SALT cap, the elimination of miscellaneous itemized deductions, and inflation-indexed standard deduction increases have made itemizing worthwhile only for households with large mortgage interest, charitable gifts, or medical expenses. Add up your potential Schedule A items; if they exceed your standard deduction ($16,100 single / $32,200 MFJ for 2026), itemize. Otherwise take the standard deduction.

Has the 2026 standard deduction increased from 2025?

Yes. The standard deduction is indexed to chained CPI and rises every year. The 2026 figures published in IRS Rev. Proc. 2025-32 represent an inflation adjustment of roughly 2.3% over 2025 levels for each filing status.

Can dependents claim the full standard deduction?

No. A taxpayer who can be claimed as a dependent on another return has a reduced standard deduction in 2026 equal to the greater of $1,400 or earned income plus $450, capped at the regular standard deduction for their filing status. The IRS publishes the exact figures in the same revenue procedure.

Do nonresident aliens get the 2026 standard deduction?

Generally no. Nonresident aliens filing Form 1040-NR cannot claim the standard deduction, with a narrow exception for students and business apprentices from India under the U.S.-India tax treaty. Most NRAs must itemize allowable deductions instead.

How does the standard deduction interact with state taxes?

The federal standard deduction does not automatically apply at the state level. Most states have their own (much smaller) standard deduction; a few states force you to take the same approach (standard or itemized) you took federally. See our state tax guides for the standard deduction in each state.

When did the 2026 standard deduction become official?

The IRS published Revenue Procedure 2025-32 in October 2025, formally setting the 2026 standard deduction, federal tax brackets and dozens of other inflation-adjusted thresholds. Retirement contribution limits for 2026 were released separately in IRS Notice 2025-67.

2026 Standard Deduction (IRS Official Amounts)

The 2026 standard deduction reduces your taxable income before the federal tax brackets apply. Below are the official amounts from IRS Revenue Procedure 2025-32, plus the senior/blind add-ons, dependent rules, and a side-by-side comparison with itemized deductions.

Last Updated for Tax Year 2026 · January 5, 2026 · Source: IRS Rev. Proc. 2025-32 + IRS Notice 2025-67

2026 Standard Deduction Amounts

The IRS adjusts the standard deduction every year for inflation under §63(c)(4). The 2026 figures, released in October 2025, are roughly 2.3% higher than 2025.

Filing Status	2026 Standard Deduction	Add-on (Age 65+ or Blind)
Single	$16,100	$2,050 each
Married Filing Jointly	$32,200	$1,650 each
Married Filing Separately	$16,100	$1,650 each
Head of Household	$24,150	$2,050 each

Source: IRS Rev. Proc. 2025-32, §3.16.

Seniors & Legally-Blind Bonus

If you are age 65 or older at the end of 2026, or legally blind, you add an extra amount on top of the regular standard deduction. The bonuses stack — a 70-year-old blind single filer claims two add-ons.

• Single or Head of Household, age 65+: +$2,050 → total $18,150 (single) / $26,200 (HoH)
• Married Filing Jointly, both spouses 65+: +$3,300 → total $35,500
• Add another $2,050 (single/HoH) or $1,650 (married) per qualifying blindness status

Standard Deduction vs. Itemized Deductions

Take whichever is larger. Roughly 90% of taxpayers take the standard deduction because the SALT cap ($10,000) and the post-TCJA rules eliminated most miscellaneous deductions.

Common itemized deductions on Schedule A: mortgage interest, state and local taxes (capped at $10,000), charitable contributions, medical expenses over 7.5% of AGI, and casualty losses in federally declared disaster areas. Add them up; if the total beats $16,100 (single) or $32,200 (MFJ), itemize.

Standard Deduction for Dependents (2026)

A taxpayer who can be claimed as a dependent has a reduced standard deduction in 2026: the greater of $1,400 or earned income + $450, capped at the regular standard deduction for their filing status. This is the rule that controls the kiddie tax interaction for working teens with W-2 income.

Standard Deduction Trend (2024 → 2026)

Year	Single	MFJ	HoH
2024	$14,600	$29,200	$21,900
2025	$15,000	$30,000	$22,500
2026	$16,100	$32,200	$24,150

Apply the 2026 Standard Deduction

Every TaxEase.money calculator automatically applies the correct 2026 standard deduction for your filing status:

Sources & Methodology

IRS Revenue Procedure 2025-32 — 2026 inflation adjustments (standard deduction, brackets, AMT, EITC).
Internal Revenue Code §63(c) — standard deduction definitions.
TaxEase.money methodology and data sources.

Frequently Asked Questions

For tax year 2026 the IRS standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly and qualifying surviving spouses, and $24,150 for head of household. These figures come from IRS Revenue Procedure 2025-32 and apply to returns filed in early 2027.

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