Where My Taxes Go

Tax numbersTax years 2026 and 2025IRS Rev. Proc. 2025-32

Standard deduction 2026 and 2025

The 2026 standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household.

2025FinalFor returns filed in 2026. Public Law 119-21 (as restated in Rev. Proc. 2025-32 § 3.01).
2026Current yearFor returns filed in 2027. Rev. Proc. 2025-32 § 4.14.
2027Not yet publishedNot published as of 9 October 2026. The 2027 standard deduction will be in the IRS revenue procedure that follows Rev. Proc. 2025-32. Until then, plan with the 2026 figures on this page.
Standard deduction 2026 and 2025Your deduction if you do not itemize. Qualifying surviving spouses use the married joint amount.
20262025Change
Single$16,100$15,750+$350 (+2.2%)
Married filing jointly$32,200$31,500+$700 (+2.2%)
Married filing separately$16,100$15,750+$350 (+2.2%)
Head of household$24,150$23,625+$525 (+2.2%)
Extra if 65+ or blind, married (each)$1,650$1,600+$50 (+3.1%)
Extra if 65+ or blind, unmarried$2,050$2,000+$50 (+2.5%)
Dependent (someone can claim you)Greater of $1,350 or earned income + $450Same

Source: IRS, Rev. Proc. 2025-32: 2026 inflation adjustments (as amended by Public Law 119-21, the One, Big, Beautiful Bill Act)

Standard deduction calculator

Filing status
Tax year
People on the return aged 65 or older
People on the return who are blind

Your standard deduction

$32,200 basic.

Married filing separately: each spouse's extra amount for age or blindness can count only on that spouse's return; the senior deduction needs a joint return if you are married (Public Law 119-21 § 70103).

The 2025 amount changed in the middle of the year

When the IRS published the 2025 figures in October 2024 (Rev. Proc. 2024-40), the standard deduction was $15,000 single, $30,000 married joint and $22,500 head of household. Public Law 119-21, signed on 4 July 2025, raised the 2025 amounts to $15,750, $31,500 and $23,625 and made the higher deduction permanent. Use the higher figures on your 2025 return; older tables that show $15,000 are out of date.

New: the senior deduction (2025 to 2028)

For tax years 2025 through 2028, each person aged 65 or older by the end of the year can deduct an extra $6,000, on top of the standard deduction and its age add-on. It shrinks by 6 cents for every dollar of modified AGI above $75,000 ($150,000 on a joint return), so it is gone at $175,000 single and $250,000 joint. Married people must file jointly to claim it, and each person needs a Social Security number on the return.

What changed from 2025 to 2026

20252026Change
Single$15,750$16,100+$350 (+2.2%)
Married filing jointly$31,500$32,200+$700 (+2.2%)
Married filing separately$15,750$16,100+$350 (+2.2%)
Head of household$23,625$24,150+$525 (+2.2%)
65+ or blind, married$1,600$1,650+$50 (+3.1%)
65+ or blind, unmarried$2,000$2,050+$50 (+2.5%)

Questions and answers

What is the 2026 standard deduction?
$16,100 single or married filing separately, $32,200 married filing jointly, $24,150 head of household.
What is the standard deduction for seniors over 65 in 2026?
Each person 65 or older adds $2,050 if unmarried or $1,650 if married. A single filer aged 65 gets $18,150, plus the separate $6,000 senior deduction if income allows.
Why do some sites show $15,000 for 2025?
That was the figure before Public Law 119-21 raised it to $15,750 in July 2025.

Related

Sources

  1. IRS, Rev. Proc. 2025-32: 2026 inflation adjustments (as amended by Public Law 119-21, the One, Big, Beautiful Bill Act).
  2. IRS, Rev. Proc. 2024-40: 2025 inflation adjustments.
  3. Public Law 119-21 (One, Big, Beautiful Bill Act), 139 Stat. 72, 4 July 2025.
  4. Every figure on this page was checked against the documents above by an automated test on 9 October 2026. Status of 2027 figures checked on 9 October 2026 (IRS newsroom and SSA). Page built 2026-10-09.