What Is the Standard Deduction and How Is It Calculated?
The standard deduction is a fixed dollar amount the IRS lets you subtract from your adjusted gross income before federal income tax is calculated, without having to list individual expenses. The amount depends on your filing status, and rises if you or your spouse is age 65 or older or blind.
The formula is: Standard deduction = base amount for your filing status + additional amount × number of age-65/blind boxes checked. You then compare it with your itemized total from Schedule A: Itemized = state and local taxes (capped) + mortgage interest + charitable gifts + medical expenses above 7.5% of AGI + other deductions. You choose whichever is larger.
According to the IRS, the 2026 standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly, as set out in Revenue Procedure 2025-32. The One Big Beautiful Bill Act of 2025 set the 2025 amounts at $15,750 and $31,500.
How to Use This Standard Deduction Calculator
Pick the tax year and filing status; the standard deduction appears immediately. To test itemizing, fill in these fields:
- Adjusted Gross Income: needed only for the 7.5% medical expense floor.
- State & local taxes: income or sales tax plus property tax. The calculator applies the SALT cap ($40,000 for 2025, $40,400 for 2026; half for married filing separately).
- Mortgage interest: from Form 1098.
- Charitable gifts: cash and property donations to qualified charities.
- Medical expenses: total unreimbursed costs; only the part above 7.5% of AGI counts.
This calculator covers US federal rules only. The SALT cap phases down for modified AGI above $500,000, which is not modelled here. Many states have their own standard deduction, and some require you to itemize on the state return if you itemized federally.
Standard Deduction Amounts by Filing Status
| Filing status | 2025 | 2026 |
|---|---|---|
| Single | $15,750 | $16,100 |
| Married Filing Jointly | $31,500 | $32,200 |
| Married Filing Separately | $15,750 | $16,100 |
| Head of Household | $23,625 | $24,150 |
| Extra per box, Single / HoH | $2,000 | $2,050 |
| Extra per box, married | $1,600 | $1,650 |
Dependents who can be claimed by someone else, and nonresident aliens, follow different rules and are not covered by this table. Seniors born before January 2, 1962 may also qualify for the separate senior deduction introduced in 2025, which is not part of the standard deduction.
Frequently Asked Questions
How much is the standard deduction for 2026?
For tax year 2026, the IRS standard deduction is $16,100 for Single and Married Filing Separately filers, $32,200 for Married Filing Jointly, and $24,150 for Head of Household. For tax year 2025 the amounts are $15,750, $31,500, and $23,625.
Should I take the standard deduction or itemize?
Itemize only when your Schedule A deductions add up to more than your standard deduction. Most taxpayers do better with the standard deduction. Itemizing tends to win for homeowners with high mortgage interest and state taxes, large charitable gifts, or big unreimbursed medical bills.
Do I get a bigger standard deduction at age 65?
Yes. Each box you check for being age 65 or older or blind adds $2,000 (2025) or $2,050 (2026) for Single and Head of Household filers, and $1,600 (2025) or $1,650 (2026) per box for married filers.
Can I take the standard deduction if my spouse itemizes?
No. If you are married filing separately and your spouse itemizes, you must also itemize, even if your itemized total is zero. This rule is in Internal Revenue Code section 63(c)(6).
