Reviewed and updated October 16, 2026
Use the amount for the return year
For tax year 2026, the basic federal 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. These are 2026 tax-year amounts, generally used on returns filed in 2027. They are not the amounts for every return filed during 2026.
Age, blindness, dependency and other special circumstances can change the deduction. Some taxpayers cannot use the standard deduction, including certain married taxpayers whose spouse itemizes separately. Confirm the filing facts before choosing an amount.
Compare with itemizing
Itemized deductions can include eligible medical expenses, certain taxes, qualifying mortgage interest and charitable contributions, subject to current limitations. Compare the allowable total rather than adding up every household payment. Principal repayments, personal expenses and disallowed amounts do not become deductions merely because you own a home.
Recent law changes affected several limitations. A prior-year comparison may therefore need to be recalculated rather than copied. Keep supporting documents even if you expect the standard deduction to be larger.
Distinguish deductions from credits
A deduction reduces taxable income; it does not reduce tax dollar for dollar. Credits follow different rules. Certain adjustments or separately permitted deductions may remain available even when you do not itemize.
For example, the additional deduction for qualifying seniors has its own eligibility and income rules and is separate from the age-based standard-deduction addition. Bring your complete income and expense records to the review. A higher standard deduction does not, by itself, establish whether your total tax went up or down.
Official sources
This guide provides general information. The rules depend on the tax year, jurisdiction and your circumstances. Ask our team which filing or planning steps apply to you.
