Standard deduction amounts for 2025 and 2026
The Internal Revenue Service (IRS) adjusts standard deduction amounts annually to account for inflation.
| Filing status | 2025 tax year | 2026 tax year |
|---|---|---|
| Single or married filing separately | $15,750 | $16,100 |
| Head of household | $23,625 | $24,150 |
| Married filing jointly or qualifying surviving spouse | $31,500 | $32,200 |
Source: Internal Revenue Service (1,2)
Standard deduction vs. itemized deductions
While the standard deduction is fixed by the government and is based on your filing status, itemized deductions are eligible expenses that you can write off, such as:
- Mortgage interest
- Charitable contributions
- State and local taxes
- Medical expenses above 7.5% of adjusted gross income (AGI)
Typically, you’ll use the deduction that results in a larger deduction to your income. Your choice between standard deduction and itemized deductions may change as your expenses and filing status change.
Note: If you’re itemizing, you’ll want to hold on to records and receipts supporting the expenses you claim. If you’re taking the standard deduction, you don’t need to provide records or receipts.
Additional deductions available for age and/or blindness
Taxpayers who are 65 and older and/or blind may add the following amount to their standard or itemized deduction for each qualifying condition. These deductions are taken as check boxes on line 12d of Form 1040.
| Filing status | 2025 tax year | 2026 tax year |
|---|---|---|
| Single or head of household | $2,000 | $2,050 |
| Married filing jointly, married filing separately, or qualifying surviving spouse | $1,600 | $1,650 |
Source: Internal Revenue Service (1,2)
An additional senior deduction allows eligible taxpayers age 65 and/or older to deduct up to $6,000 for tax years 2025 through 2028. Married couples filing jointly may deduct up to $12,000 when both spouses qualify. This deduction is taken on Schedule 1-A in Part V, Enhanced Deduction for Seniors. The additional senior deduction:
- Is available whether you itemize or take the standard deduction.
- Begins to phase out above $75,000 in modified adjusted gross income (MAGI) for single filers and $150,000 for joint filers.
- Generally requires married taxpayers to file jointly.
Special rules for dependents
If someone else can claim you as a dependent, your standard deduction may be lower than the regular amount. For both the 2025 and 2026 tax years, it’s generally the greater of:
- $1,350
- Earned income plus $450
The deduction can’t exceed the regular standard deduction for your filing status. For example, a dependent with $5,000 in earned income would generally receive a standard deduction of $5,450.
Note: This deduction is limited to earned income. If the dependent has only unearned income (investment, dividends, or interest), the deduction is $1,350.
Other standard deduction restrictions
You generally can’t claim the standard deduction if:
- You’re married filing separately, and your spouse itemizes deductions.
- You’re a nonresident or dual-status alien, with limited exceptions.
- You file a return covering less than 12 months because of a change in your accounting period.
You don’t need to file a separate form to claim the standard deduction. Tax software or the Form 1040 instructions will determine the amount based on your filing status and circumstances.
