2026 standard deduction for single filers
Single filers and those married filing separately get the same base amount, while head of household and married filing jointly filers get more.
| Filing status | 2025 | 2026 |
|---|---|---|
| Single | $15,750 | $16,100 |
| Married filing separately | $15,750 | $16,100 |
| Head of household | $23,625 | $24,150 |
| Married filing jointly | $31,500 | $32,200 |
Source: Internal Revenue Service
Extra standard deduction for single filers 65+ or legally blind
If you’re 65 or older, or legally blind, you can add $2,050 to your standard deduction for 2026. (For those married and filing jointly, it applies per spouse, per qualifying condition—so one spouse who is both 65 or older and legally blind can claim it twice.)
A separate senior deduction of up to $6,000 is also available for filers 65 or older through 2028, though it begins to phase out once your modified AGI passes $75,000 as a single filer ($150,000 for married filing jointly).
Note: Those who file as married filing separately are not eligible to claim the senior deduction.
Standard deduction if you can be claimed as a dependent
If someone else can claim you as a dependent, your standard deduction is the greater of $1,350 or your earned income plus $450, capped at the regular single-filer amount of $16,100.
Standard deduction vs. itemizing as a single filer
Most single filers come out ahead taking the standard deduction, since itemizing only helps once deductible expenses, like mortgage interest, state and local taxes, or medical costs above 7.5% of your AGI, add up to more than $16,100.
How to claim the standard deduction
You don’t need any extra forms. Just choose the standard deduction on Form 1040 instead of filing a Schedule A. Learn more about how your filing status affects your taxes and see whether single or head of household fits your situation better.
