For 2026, the standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for head of household (IRS Rev. Proc. 2025-32). Filers who are 65 or older or blind add $1,650 per condition if married, or $2,050 if unmarried and not a surviving spouse. The Tax Bracket Calculator prefills these amounts by filing status.
Standard deduction by year
The base amount is what comes off gross income before the tax brackets apply, for filers who do not itemize. The two right-hand columns are the additional amounts — added per qualifying person and per condition (age 65 or older, or blindness) on top of the base.
| Tax year | Single | Married filing jointly | Head of household | Married filing separately | Additional, married (per condition) | Additional, unmarried (per condition) | IRS source |
|---|---|---|---|---|---|---|---|
| 2026 | $16,100 | $32,200 | $24,150 | $16,100 | $1,650 | $2,050 | Rev. Proc. 2025-32 |
| 2025 | $15,750 | $31,500 | $23,625 | $15,750 | $1,600 | $2,000 | Rev. Proc. 2024-40, as amended (see note) |
| 2024 | $14,600 | $29,200 | $21,900 | $14,600 | $1,550 | $1,950 | Rev. Proc. 2023-34 |
| 2023 | $13,850 | $27,700 | $20,800 | $13,850 | $1,500 | $1,850 | Rev. Proc. 2022-38 |
Sources: IRS Rev. Proc. 2025-32 (2026), Rev. Proc. 2024-40 as amended for 2025 (see the note below), Rev. Proc. 2023-34 (2024), and Rev. Proc. 2022-38 (2023), checked October 27, 2026.
The additional amounts for age 65 or older and blindness
The additional amount is per condition, per person. A married couple filing jointly where both spouses are 65 or older adds two married amounts (2 × $1,650 = $3,300 in 2026), for a total standard deduction of $35,500. A spouse who is both 65 or older and blind adds the amount twice — once for each condition. An unmarried filer who is 65 or older and blind in 2026 adds 2 × $2,050 = $4,100 to the $16,100 base, for $20,200 in total. The larger unmarried amount is the Revenue Procedure's wording: the base additional amount ($1,650 for 2026) “is increased to $2,050 if the individual is also unmarried and not a surviving spouse.”
One nearby figure that is not part of the standard deduction: for tax years 2025 through 2028, taxpayers 65 or older may also qualify for a separate additional deduction of up to $6,000 per eligible individual under the One Big Beautiful Bill Act, subject to income limits. It is claimed separately from the standard deduction and is not included in the table above.
A note on the 2025 amounts
Rev. Proc. 2024-40 originally announced the 2025 standard deduction as $15,000 single, $30,000 joint, and $22,500 head of household. The One Big Beautiful Bill Act, enacted July 4, 2025, raised the 2025 amounts to the figures in the table — $15,750, $31,500, and $23,625 — and those are the amounts that apply to 2025 returns. The additional amounts for age and blindness for 2025 ($1,600 married / $2,000 unmarried) were not changed by the Act.
Dependents
A taxpayer who can be claimed as a dependent gets a smaller standard deduction. For 2026, a dependent's standard deduction is limited to the greater of $1,350 or $450 plus the dependent's earned income, and cannot exceed the regular standard deduction for their filing status (Rev. Proc. 2025-32).
Whether the standard deduction beats itemizing depends on the size of your itemized total — mortgage interest, state and local taxes, and charitable gifts are the usual candidates. The deduction itself is automatic: no receipts, no schedule, just the amount for your status and year.
Reference only — not tax advice. These tables reproduce figures published by the Internal Revenue Service (IRS) in TallyUp's own words and layout for planning and reference. They are not published by, affiliated with, or endorsed by the IRS. Verify any figure you rely on at irs.gov or with a qualified tax professional before filing or paying.