Standard deduction amounts
| Filing status | 2026 | 2027 |
|---|---|---|
| Single | $16,100 | $16,600 |
| Married filing jointly | $32,200 | $33,200 |
| Head of household | $24,150 | $24,925 |
| Married filing separately | $16,100 | $16,600 |
| Extra per box (65+ or blind), married | $1,650 | $1,700 |
| Extra per box (65+ or blind), unmarried | $2,050 | $2,100 |
Sources: IRS Rev. Proc. 2025-32 (2026) and IRS Rev. Proc. 2026-35 (2027).
How the standard deduction works
The standard deduction is a flat amount subtracted from your income before the tax brackets apply. You take it unless your itemized deductions — mortgage interest, state and local taxes, charitable gifts and so on — add up to more. Most households take the standard deduction.
Extra deductions for 65+ and blindness
Each “box” adds to the standard deduction: one for being 65 or older and one for being blind, for you and (on a joint return) your spouse. In 2026 each box is worth $1,650 for married filers and $2,050 for single or head-of-household filers.
On top of that, for 2025–2028, people 65 and older can take a separate senior deduction of up to $6,000 each. It falls by 6% of income above $75,000 ($150,000 joint), is available whether or not you itemize, and requires a joint return if you are married. The senior deduction calculator works out your amount.
Standard deduction for dependents
If someone can claim you as a dependent, your 2026 standard deduction is limited to the greater of $1,350 or your earned income plus $450, but never more than the normal amount for your filing status.