Glossary · Tax filing
Standard deduction
The standard deduction is a flat amount you subtract from your adjusted gross income (AGI) if you do not itemize.
Updated · Sources
The standard deduction for 2026
- $16,100
- is the deduction for a single filer, or for a married person filing separately.
- $32,200
- is the deduction for a married couple filing jointly, or for a surviving spouse.
- $24,150
- is the deduction for a head of household.
Age 65 and blindness each add $1,650 per person for married filers and surviving spouses. For single filers and heads of household, each adds $2,050.
The standard deduction needs no receipts or records. Today’s amounts were scheduled to fall after 2025, and the One Big Beautiful Bill Act made them permanent. They rise with inflation each year. On 2025 returns, filed in 2026, the deduction is $15,750 for a single filer and $31,500 on a joint return. A head of household gets $23,625.
Some filers get no standard deduction, or a smaller one. A married person filing separately whose spouse itemizes gets none, and so, generally, does a nonresident alien. For 2026, a dependent’s standard deduction is limited to the greater of $1,350 or earned income plus $450.
Several newer deductions can be taken on top of the standard deduction, such as those for tips and overtime. From 2025 through 2028, filers 65 or older can each take a $6,000 senior deduction. It shrinks by 6% of modified AGI over $75,000, or $150,000 on a joint return. Married couples must file jointly to claim it. From 2026, you can also deduct up to $1,000 of cash gifts to public charities without itemizing, or $2,000 on a joint return. Gifts to donor-advised funds do not count.
Sources
- 26 U.S.C. § 63, Taxable income defined
- IRS, Rev. Proc. 2025-32 (2026 inflation adjustments)
- 26 U.S.C. § 151, Allowance of deductions for personal exemptions
- 26 U.S.C. § 170, Charitable, etc., contributions and gifts
Reviewed and updated September 2026. General information, not advice for your situation.