Standard Deduction

The standard deduction for taxpayers who do not itemize deductions on Form 1040, Schedule A, has increased. The standard deduction amounts for 2026 are:

• $32,200 – Married Filing Jointly or Qualifying Surviving Spouse
• $24,150 – Head of Household
• $16,100 – Single or Married Filing Separately

Taxpayers who are 65 and Older or are Blind

For 2026, the additional standard deduction amounts for taxpayers who are 65 and older or blind are:

• $2,050 for Single or Head of Household (increase of $50)
• $1,650 for married taxpayers or Qualifying Surviving Spouse (increase of $50)

Dependents

For 2026, there is no change. The standard deduction amount for an individual who may be claimed as a dependent by another taxpayer cannot exceed the greater of (1) $1,350, or (2) the sum of $450 and the individual's earned income.