{
  "title": "2027 Standard Deduction",
  "canonical": "https://quantcalc.app/standard-deduction-2027/",
  "base_year": 2026,
  "target_year": 2027,
  "license": "CC-BY-4.0",
  "date_modified": "2026-09-19",
  "projection_factor": 0.030600000000000002,
  "projection_factor_label": "+3.06%",
  "status_vocabulary": {
    "OFFICIAL": "Published by the responsible agency for 2027.",
    "PROJECTED": "A QuantCalc projection under the statutory indexing formula; the agency has not published a 2027 figure.",
    "UNCHANGED": "2027 equals 2026 as a matter of regulation or statute — nothing is being forecast.",
    "NOT YET ANNOUNCED": "No 2027 figure exists yet, from anyone, and this dataset does not invent one."
  },
  "family": {
    "statute": null,
    "index": null,
    "rounding": null,
    "source": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.06% applied to the official 2026 amounts",
    "sourceLabel": "the publishing agency",
    "method": "2026 amount x (1 + 3.06%), rounded down to the next lowest multiple of $50 per IRC §63(c)(4) and §1(f)(7)",
    "notProjected": null,
    "title": "Standard deduction"
  },
  "rows": [
    {
      "label": "Standard deduction",
      "scope": "Single",
      "v26": "$16,100",
      "v27": "$16,550",
      "status": "PROJECTED",
      "method": "2026 amount x (1 + 3.06%), rounded down to the next lowest multiple of $50 per IRC §63(c)(4) and §1(f)(7)",
      "src26": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine",
      "src27": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.06% applied to the official 2026 amounts",
      "numeric": {
        "v26": 16100,
        "v27": 16550
      }
    },
    {
      "label": "Standard deduction",
      "scope": "Married filing jointly",
      "v26": "$32,200",
      "v27": "$33,150",
      "status": "PROJECTED",
      "method": "2026 amount x (1 + 3.06%), rounded down to the next lowest multiple of $50 per IRC §63(c)(4) and §1(f)(7)",
      "src26": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine",
      "src27": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.06% applied to the official 2026 amounts",
      "numeric": {
        "v26": 32200,
        "v27": 33150
      }
    },
    {
      "label": "Standard deduction",
      "scope": "Married filing separately",
      "v26": "$16,100",
      "v27": "$16,550",
      "status": "PROJECTED",
      "method": "2026 amount x (1 + 3.06%), rounded down to the next lowest multiple of $50 per IRC §63(c)(4) and §1(f)(7)",
      "src26": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine",
      "src27": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.06% applied to the official 2026 amounts",
      "numeric": {
        "v26": 16100,
        "v27": 16550
      }
    },
    {
      "label": "Standard deduction",
      "scope": "Head of household",
      "v26": "$24,150",
      "v27": "$24,850",
      "status": "PROJECTED",
      "method": "2026 amount x (1 + 3.06%), rounded down to the next lowest multiple of $50 per IRC §63(c)(4) and §1(f)(7)",
      "src26": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine",
      "src27": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.06% applied to the official 2026 amounts",
      "numeric": {
        "v26": 24150,
        "v27": 24850
      }
    },
    {
      "label": "Additional standard deduction, age 65+ (IRC §63(f))",
      "scope": "Unmarried filer aged 65+ (single or head of household)",
      "v26": "$2,050",
      "v27": "$2,100",
      "status": "PROJECTED",
      "method": "2026 amount x (1 + 3.06%), rounded down to the next lowest multiple of $50 per IRC §1(f)(7)",
      "src26": "IRS Rev. Proc. 2025-32 §3(3), via the QuantCalc frozen tax engine",
      "src27": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.06% applied to the official 2026 amounts",
      "numeric": {
        "v26": 2050,
        "v27": 2100
      }
    },
    {
      "label": "Additional standard deduction, age 65+ (IRC §63(f))",
      "scope": "Per married filer aged 65+ (joint or separate)",
      "v26": "$1,650",
      "v27": "$1,700",
      "status": "PROJECTED",
      "method": "2026 amount x (1 + 3.06%), rounded down to the next lowest multiple of $50 per IRC §1(f)(7)",
      "src26": "IRS Rev. Proc. 2025-32 §3(3), via the QuantCalc frozen tax engine",
      "src27": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.06% applied to the official 2026 amounts",
      "numeric": {
        "v26": 1650,
        "v27": 1700
      }
    }
  ]
}