Standard Deduction Calculator (2026)
Estimate your 2026 standard deduction by filing status, age, and blindness adjustments (incorporating projected 2026 inflation adjustments).
Last updated: February 2026
Calculator
If you itemize and your itemized deductions exceed the standard deduction, itemizing may lower taxable income.
2026 Statutory Standard Deduction Reference Table
The standard deduction reduces your Adjusted Gross Income (AGI) before federal income tax rates are applied. The 2026 statutory inflation-adjusted amounts are:
| Filing Status | Base Standard Deduction | Additional (Age 65+ or Blind) |
|---|---|---|
| Single | $15,700 | +$2,000 |
| Married Filing Jointly | $31,400 | +$1,600 per qualifying spouse |
| Head of Household | $23,500 | +$2,000 |
| Married Filing Separately | $15,700 | +$1,600 |
Standard Deduction vs. Itemized Deductions: Which Is Better?
Taxpayers must choose between taking the flat standard deduction or itemizing qualified deductions on Schedule A. You should only itemize if your total itemized deductions exceed your statutory standard deduction threshold:
- State and Local Taxes (SALT Cap): Deductions for state income/sales tax and local property taxes remain capped at $10,000 per return.
- Mortgage Interest: Deductible on up to $750,000 of qualified acquisition indebtedness for first and second homes.
- Charitable Donations: Cash donations to qualified 501(c)(3) charities are deductible up to 60% of AGI.
- Medical & Dental Expenses: Deductible only to the extent that unreimbursed eligible expenses exceed 7.5% of your AGI.
Frequently Asked Questions
Can married couples split standard and itemized deductions?
No. If you file as Married Filing Separately and one spouse chooses to itemize deductions, the other spouse's standard deduction is automatically reduced to $0; they must also itemize.
Are dependents entitled to the full standard deduction?
For an individual who can be claimed as a dependent, the 2026 standard deduction is limited to the greater of $1,350 or their earned income plus $450 (up to the regular standard deduction limit of $15,700).
How to Use This
- Enter your best estimates (rounding is fine).
- Review the result and read the methodology below.
- Use the linked guide for deeper planning and edge cases.
Methodology
- Base standard deduction by filing status.
- Add extra amount for age 65+ and/or blind.
- MFJ applies additional amounts per person.
Estimates reflect projected 2026 standard deduction schedules.
Related Guides
FAQ
Should I itemize or take the standard deduction?
If your itemized deductions exceed the standard deduction, itemizing may reduce taxable income. Many taxpayers take the standard deduction.
Do age 65+ and blindness increase it?
Often yes. There is typically an additional standard deduction for qualifying taxpayers, varying by filing status.