What the standard deduction covers
The standard deduction is the sum of a base amount for your filing status plus an add-on if you or your spouse are 65 or older or legally blind. It replaces the specific expenses you’d otherwise track on Schedule A, so you don’t need receipts for things like mortgage interest or medical bills to claim it.
2025 and 2026 standard deduction amounts by filing status
| Filing status | 2025 standard deduction | 2026 standard deduction |
|---|---|---|
| Single | $15,750 | $16,100 |
| Married filing jointly | $31,500 | $32,200 |
| Married filing separately | $15,750 | $16,100 |
| Head of household | $23,625 | $24,150 |
Source: Internal Revenue Service
If you’re 65 or older or legally blind, you’ll add:
| Filing status | 2025 additional deduction | 2026 additional deduction |
|---|---|---|
| Single | $2,000 | $2,050 |
| Married filing jointly | $1,600* | $1,650* |
| Married filing separately | $1,600 | $1,650 |
| Head of household | $2,000 | $2,050 |
* This amount applies per spouse and per qualifying condition.
What’s not included: deductions you give up
Taking the standard deduction means skipping these itemized deductions:
- Mortgage interest
- State and local taxes (SALT)
- Medical and dental expenses above 7.5% of your adjusted gross income (AGI)
- Casualty and theft losses from a federally declared disaster
If you have any of these deductions, you should compare the standard deduction to your total itemized deductions to determine which deduction provides you the most benefit.
Deductions you can still claim on top of it
A few adjustments to income are allowed whether you itemize or take the standard deduction. These “above-the-line” deductions include:
- Traditional IRA contributions
- Student loan interest
- Educator expenses
- New senior deduction
Beginning with tax year 2026, if you do not itemize, you may still deduct up to $1,000 ($2,000 if filing jointly) of your cash contributions to certain qualified organizations.
Standard deduction vs. itemizing: how to decide
Add up your mortgage interest, SALT, medical expenses over the AGI threshold, and eligible donations. If that total beats your standard deduction, itemizing saves you more. If not, the standard deduction is the simpler choice.
Note: If you’re married filing separately, if one of you chooses to itemize deductions, you both have to, even if it’s not best for both of you.
