The standard deduction is a fixed amount that reduces your taxable income. Most taxpayers claim the standard deduction because it's simple and often provides a larger tax benefit than itemizing deductions.
Your standard deduction amount is based on your filing status, age, blindness status, and whether someone else can claim you as a dependent.
For many taxpayers, the software automatically compares the standard deduction and itemized deductions and applies whichever method provides the greater tax benefit.
2026 Standard Deduction Amounts (Returns Filed in 2027)
For tax year 2026, the standard deduction amounts are:
| Filing Status | Standard Deduction |
|---|---|
| Single | $16,150 |
| Married Filing Separately (MFS) | $16,150 |
| Married Filing Jointly (MFJ) | $32,300 |
| Qualifying Surviving Spouse | $32,300 |
| Head of Household (HOH) | $24,225 |
These amounts reduce your taxable income before your tax is calculated.
Additional Standard Deduction for Age 65 or Older or Blind
If you're age 65 or older or legally blind, you may qualify for an additional standard deduction amount.
For tax year 2026:
Married Filing Jointly, Married Filing Separately, or Qualifying Surviving Spouse
Add $1,650 for each qualifying taxpayer who is:
- Age 65 or older, and/or
- Legally blind
Single or Head of Household
Add $2,050 for each applicable condition.
A taxpayer is considered age 65 on the day before their 65th birthday.
For example:
- A single taxpayer who is age 65 or older receives the standard deduction plus an additional $2,050.
- A married couple filing jointly where both spouses are over age 65 receives two additional age-based amounts.
Additional Deduction for Certain Seniors
Current federal law includes an additional deduction for qualifying taxpayers age 65 and older through the years specified by federal law.
If you qualify based on age and income requirements, you may be eligible for an additional deduction beyond the regular age-65-or-older standard deduction increase.
The software automatically determines eligibility and calculates the allowable amount based on the information entered in your return.
Standard Deduction Amounts for Prior Tax Year
Tax Year 2025 (Filed in 2026)
| Filing Status | Standard Deduction |
|---|---|
| Single or Married Filing Separately | $15,750 |
| Married Filing Jointly or Qualifying Surviving Spouse | $31,500 |
| Head of Household | $23,625 |
Additional deduction:
- MFJ, MFS, or Surviving Spouse: $1,600 per qualifying individual
- Single or Head of Household: $2,000
Standard Deduction for Dependents
If someone else can claim you as a dependent, your standard deduction may be limited.
For tax year 2026, your standard deduction is generally the greater of:
- $1,400, or
- Your earned income plus $450
However, the deduction can't exceed the standard deduction amount allowed for your filing status.
The software automatically calculates the correct dependent standard deduction based on your income and filing information.
Should I Take the Standard Deduction or Itemize?
Most taxpayers benefit from the standard deduction because it's larger than their total itemized deductions.
However, itemizing may still be worthwhile if your deductible expenses, such as:
- Mortgage interest
- State and local taxes (subject to SALT limitations)
- Charitable contributions
- Medical expenses exceeding IRS thresholds
add up to more than your standard deduction.
The software automatically compares both methods and selects the option that results in the lowest tax liability.