Standard Deduction 2026
The base number is easy, the add-ons are where people lose money. Age 65, blindness, and filing status stack on top of it, and 2026 added a new rule for itemizers.
Age 65 means you turn 65 on or before Dec 31, 2026. The blind add-on is in addition to the age add-on, you can claim both. A dependent's standard deduction is computed differently, this tool is for filers who are not claimed.
How the math works
- 2026 base amounts: $16,100 single, $16,100 married filing separately, $32,200 married filing jointly, $24,150 head of household. Qualifying surviving spouses use the joint base of $32,200.
- Add-ons: $2,050 per condition for single filers and heads of household (age 65 is one condition, legal blindness is another, so $4,100 is the ceiling). Married filers get $1,650 per person per condition, so a couple where both are 65+ and blind tops out at $6,600.
- Qualifying surviving spouse uses the $1,650 rate for the taxpayer's own age and blindness.
- What is left: taxable income starts as gross income minus the standard deduction. Qualified business income deductions, the 20% QBI deduction and other subtractions come off after that, so the number shown here is the starting line, not the final tax base.
- New in 2026: the itemized-deduction floor. Itemizers with taxable income over $10,000 can only use deductions above 10% of taxable income (20% in 2027, 30% in 2028), with tighter limits as income climbs. Medical and charitable deductions sit outside the floor, and the state-and-local tax cap stays at $10,000. It makes beating the standard deduction harder than it used to be.
What is the standard deduction for 2026?
$16,100 for single filers and married filing separately, $32,200 for married filing jointly and qualifying surviving spouses, $24,150 for head of household. Age 65 and blindness add more on top of those base numbers.
How do the age 65 and blind add-ons work?
Single filers and heads of household add $2,050 for each condition they meet, so a 68-year-old single filer who is also legally blind adds $4,100 and lands at $20,200. Married filers add $1,650 per person per condition: both spouses 65+ adds $3,300 to the $32,200 joint base.
Should I itemize in 2026?
Only if your deductions beat your standard deduction after the new floor. The state and local tax deduction is capped at $10,000, medical bills only count above 7.5% of AGI, and the new floor means most of your itemized deductions must exceed 10% of taxable income to count at all in 2026. For most households that math no longer works, which is why the standard deduction is the answer for about 90% of filers.