Standard Deduction 2026 for Every Filing Status: IRS Amounts, Over 65 and Dependents
The official 2026 standard deduction for every filing status, the extra amounts at 65 and for blindness, and the $6,000 senior deduction — the figures used on the 2026 return filed in early 2027.
The 2026 standard deduction is $16,100 for single filers and married filing separately, $32,200 for married couples filing jointly and $24,150 for heads of household. Taxpayers 65 or older, or blind, add $2,050 each if unmarried, or $1,650 per qualifying spouse if married.
At 65 or older the 2026 standard deduction is $18,150 for a single filer, $33,850 for a married couple filing jointly when one spouse is 65 or older and $35,500 when both are (IRS Rev. Proc. 2025-32, section 4.14(1) and (3)), before the separate senior deduction of up to $6,000 per person (IRS: the senior deduction).
Official Published by the IRS for tax year 2026 (IRS Rev. Proc. 2025-32). These are the figures for income earned in 2026, reported on the 2026 return filed in early 2027. Planning for 2027? See the 2027 figures →
| Limit | 2026 |
|---|---|
| SingleAdditional $2,050 per condition (65 or older, blind) | $16,100 |
| Married filing jointlyAdditional $1,650 per condition (65 or older, blind), per spouse | $32,200 |
| Married filing separatelyAdditional $1,650 per condition (65 or older, blind) | $16,100 |
| Head of householdAdditional $2,050 per condition (65 or older, blind) | $24,150 |
If you are 65 or older in 2026
Two separate amounts stack on top of the standard deduction. The additional standard deduction for age or blindness is $2,050 per condition if you are unmarried and $1,650 per condition per spouse if you are married (IRS Rev. Proc. 2025-32, section 4.14(3)). Separately, for 2025 through 2028 each person 65 or older can deduct up to $6,000 more, reduced by 6% of modified AGI above $75,000 ($150,000 on a joint return); married couples filing separately cannot claim it (IRS: the senior deduction).
The deduction comes off income before the 2026 tax brackets apply, which is why a retiree with only Social Security and a small withdrawal often owes no federal income tax at all.
2026 standard deduction at 65 and over, side by side
| Filing status | Under 65 | One person 65+ | Both spouses 65+ | Senior deduction |
|---|---|---|---|---|
| Single | $16,100 | $18,150 | — | $6,000, phase-out from $75,000 |
| Married filing jointly | $32,200 | $33,850 | $35,500 | $6,000 each, phase-out from $150,000 |
| Married filing separately | $16,100 | $17,750 | — | not allowed |
| Head of household | $24,150 | $26,200 | — | $6,000, phase-out from $75,000 |
Standard deduction for a dependent (2026)
If someone can claim you as a dependent, your 2026 standard deduction is the greater of $1,350 or your earned income plus $450, capped at the regular amount for your filing status (IRS Rev. Proc. 2025-32, section 4.14(2)).
Standard deduction 2025 vs 2026 vs 2027
| Filing status | 2025 | 2026 | 2027 |
|---|---|---|---|
| Single | 2025: $15,750 | $16,100 | not yet published |
| Married filing jointly | 2025: $31,500 | $32,200 | not yet published |
| Married filing separately | 2025: $15,750 | $16,100 | not yet published |
| Head of household | 2025: $23,625 | $24,150 | not yet published |
Your 2026 standard deduction
Modified AGI only matters for the senior deduction’s phase-out; leave it blank to see the full amount.
The deduction is one line of the return. See your whole 2026 return, line by line — every Form 1040 line, your state and the refund or amount owed — in the 2026 Return Preview: Unlock with the Tax Season Pass — $39 this season →
Your 2026 standard deduction, and whether itemizing beats it
The tax engine figures your 2026 federal return twice, once with the standard deduction and once itemizing, and shows each piece of the deduction and the tax difference.
Income for 2026
What you would itemize
2026 figures from Rev. Proc. 2025-32 §4.14, the return as filed (the Tax Table below $100,000 of taxable income). Someone who can be claimed as a dependent gets the greater of $1,350 or earned income plus $450, up to the regular amount (§4.14(2)). The senior deduction (up to $6,000 for each person 65 or older, 2025 through 2028, less 6% of modified AGI above $75,000 or $150,000 joint; married filing separately cannot claim it, Schedule 1-A Part V) is taken on top of either deduction, on the AGI of the incomes entered. The engine applies the SALT cap and its phase-down (IRC §164(b)(7)), the 7.5%-of-AGI medical floor (§213(a)), the 0.5%-of-AGI floor on charitable gifts and the limit on itemized deductions in the top bracket (§§170(b)(1)(I), 68), and gives non-itemizers the charitable deduction for cash gifts (up to $1,000, $2,000 joint, not to donor-advised funds; §170(p)). Tax is Form 1040 line 24. Not included: other itemized deductions (investment interest, casualty losses), a dependent’s unearned income rules (the kiddie tax), self-employment income, credits for children, and state income tax.
See your whole 2026 return in the Return Preview → Every line of the federal and state return, Schedule A and Schedule 1-A included, from your own W-2s and 1099s.
How much can I withdraw in 2026 before I owe federal income tax?
At 65 or older your deductions are the standard deduction, the additional amount for age and the senior deduction, so more income is tax-free than the base figure suggests; Social Security shrinks the room, because withdrawals make part of it taxable. A single 67-year-old with no other income can take $24,154 from an IRA in 2026 and owe no federal income tax (the deductions, plus the first few dollars the IRS Tax Table taxes at $0). With $24,000 of Social Security the room is $20,436 (by then $3,718 of the benefits is taxable and AGI is $24,154); a married couple, both 67, with $40,000 of Social Security has $33,462.
| Key number | 2026 |
|---|---|
| Single, 67, no other income (Rev. Proc. 2025-32) | $24,154 |
| Single, 67, $24,000 Social Security (Pub. 915) | $20,436 |
| … Social Security taxable at that point | $3,718 |
| … AGI at that point | $24,154 |
| … federal tax on $5,000 more | $873 |
| Married, both 67, $40,000 Social Security (IRC §151(d)(5)) | $33,462 |
The deduction is one line of the return. Your whole 2026 return, with the senior deduction, taxable Social Security, your state and what was withheld, ends in a refund or an amount owed: 2026 tax return calculator (free: your federal and state refund or amount owed) →
An estimate from QuantCalc’s open tax engine (federal 2.6.0, state 1.26.0) for the 2026 tax year. Not tax advice: your return depends on facts this page does not ask about, so check a move with your tax preparer or custodian before acting. How the engine computes each line, with its official source: federal, state.
How much more income fits before you owe federal tax?
Enter the rest of your year: the tax engine applies your standard deduction, the 65+ additions and the senior deduction, and shows how much more IRA money fits before any federal income tax, and the room left in your bracket.
Estimate your 2026 return
The return you file in early 2027 is for tax year 2026. Free calculators:
- Federal income tax calculator — your 2026 federal income tax, your tax bracket and your effective rate.
- Tax refund calculator — your 2026 federal and state refund or amount owed, from your wages, filing status, children and the tax withheld.
- Senior deduction calculator — how much of the new deduction for filers aged 65 and older you keep after the income phase-out.
- 2026 Return Preview — what you owe or get back on your 2026 federal and state returns, with Social Security, IRA withdrawals, pensions and Roth conversions; free, with the line-by-line return in the Tax Season Pass.
The standard deduction is the floor under every withdrawal and conversion you make that year. QuantCalc runs your whole retirement — withdrawals, taxes, Medicare surcharges — year by year, on the 2026 figures above.
Run the free tax-aware simulation →Common questions
What is the standard deduction for 2026?
The 2026 standard deduction is $16,100 for single filers and married filing separately, $32,200 for married couples filing jointly and $24,150 for heads of household. Taxpayers 65 or older, or blind, add $2,050 each if unmarried, or $1,650 per qualifying spouse if married. Source: IRS Rev. Proc. 2025-32, section 4.14.
What is the 2026 standard deduction for married filing jointly over 65?
A married couple filing jointly where both spouses are 65 or older deducts $32,200 plus $1,650 for each spouse, $35,500 in total (IRS Rev. Proc. 2025-32). Each 65+ spouse may also claim the separate $6,000 senior deduction, subject to the income phase-out (IRS: the senior deduction).
What is the 2026 standard deduction for a dependent?
Someone who can be claimed as a dependent on another person’s return gets the greater of $1,350 or their earned income plus $450, but no more than the regular $16,100 (single) (IRS Rev. Proc. 2025-32, section 4.14(2)). A student dependent who earned $5,000 in 2026 deducts $5,450.
How much did the standard deduction go up from 2025 to 2026?
From $15,750 to $16,100 for single filers, $31,500 to $32,200 for married couples filing jointly and $23,625 to $24,150 for heads of household (2025 amounts as raised by P.L. 119-21: 26 U.S.C. §63; 2026: IRS Rev. Proc. 2025-32).
Is this the standard deduction for the return I file in 2027?
Yes. These are the IRS's published 2026 amounts (IRS Rev. Proc. 2025-32), used on the 2026 return you file in early 2027. For income earned in 2027, see the 2027 standard deduction.
How much can I withdraw in 2026 before I owe federal income tax?
At 67 with no other income, $24,154 from an IRA; with $24,000 of Social Security, $20,436; a married couple, both 67, with $40,000 of Social Security, $33,462. The deductions at 65 and the senior deduction raise the room, Social Security lowers it. The calculator on this page finds yours.
Sources
Every figure on this page is read at build time from QuantCalc’s tax constants, the same ones the planner runs on, and was checked against the text of the documents above. Every figure with its source: JSON. QuantCalc is calculation software, not tax advice.
Related
2026 federal tax brackets → 2026 tax brackets for married filing jointly, with the joint deduction at 65 → Standard deduction at 65 → 2026 capital gains tax rates → Itemize or take the standard deduction? Charitable deduction calculator → No tax on overtime: the 2026 deduction calculator → Senior deduction calculator: how much of the $6,000 do you keep? → 2025 tax return calculator (2025 standard deduction) → 2026 tax tables →