2026 Standard Deduction: What Changed
The 2026 standard deduction is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household. These amounts are inflation-adjusted under Rev. Proc. 2025-32. On top of these base amounts, the OBBBA introduced a new $6,000 senior bonus deduction for taxpayers age 65 and older, and the existing additional standard deduction for seniors continues to apply as well.
2026 standard deduction amounts
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Head of Household | $24,150 |
| Married Filing Separately | $16,100 |
The standard deduction is a flat dollar amount subtracted from your Adjusted Gross Income (AGI) to arrive at taxable income. Most taxpayers take the standard deduction because it exceeds their combined itemized deductions. You do not need to track receipts or document expenses to claim it.
Additional deduction for age 65+
Taxpayers who are 65 or older (or blind) qualify for an additional standard deduction on top of the base amount. For 2026:
| Status | Additional amount (per person) |
|---|---|
| Single or Head of Household | $2,050 |
| Married (filing jointly or separately) | $1,650 |
A single filer age 65+ would have a combined standard deduction of $16,100 + $2,050 = $18,150. A married couple filing jointly where both spouses are 65+ would get $32,200 + $1,650 + $1,650 = $35,500.
These additional amounts are set by Rev. Proc. 2025-32 and adjust for inflation each year. They are separate from the OBBBA senior bonus deduction described below.
The OBBBA senior bonus deduction
The One Big Beautiful Bill Act created a new above-the-line deduction of $6,000 for taxpayers age 65 and older, effective for tax years 2025 through 2028. This is claimed on Schedule 1-A and stacks on top of both the regular standard deduction and the additional standard deduction for age.
For a single filer age 65+, the total deductions can reach:
Base standard deduction: $16,100
Additional for age 65+: $2,050
OBBBA senior bonus: $6,000
Total: $24,150
The senior bonus phases out for higher-income taxpayers. The phase-out begins at $75,000 MAGI for single and head of household filers, and $150,000 for married filing jointly. The deduction reduces by 6% of MAGI above the threshold and is fully eliminated at $175,000 (single) or $250,000 (MFJ). Married Filing Separately filers are not eligible. Use the senior bonus deduction calculator to check your eligibility.
When to itemize instead
You should itemize deductions when your total itemized amount exceeds the standard deduction for your filing status. The most common itemized deductions are:
- State and local taxes (SALT): Capped at $40,400 for 2026 (single and MFJ). Includes state income tax, property tax, and sales tax.
- Mortgage interest: Deductible on up to $750,000 of acquisition debt.
- Charitable contributions: Cash donations up to 60% of AGI, plus non-cash contributions with separate limits.
- Medical expenses: Amounts exceeding 7.5% of AGI.
With the standard deduction at $16,100 (single) and the SALT cap at $40,400, many taxpayers find that the standard deduction still exceeds their itemized total. Homeowners in high-tax states are the most likely group to benefit from itemizing. See the standard vs. itemized deduction comparison for a detailed breakdown.
How the standard deduction reduces your bracket
The standard deduction determines where your income enters the bracket system. A single filer earning $75,000 does not start at the 22% bracket. After subtracting the $16,100 standard deduction, their taxable income is $58,900, which falls in the 12% bracket (up to $50,400).
For a 66-year-old single filer earning the same $75,000, the combined deductions of $16,100 + $2,050 + $6,000 = $24,150bring taxable income down to $50,850. That is a meaningful difference in both bracket placement and total tax owed.
To see the full bracket tables and calculate your tax, visit the 2026 tax brackets guide or use the federal income tax calculator. For a glossary definition, see the standard deduction entry.