The 2026 standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. For tax year 2027, those amounts rise to $16,600, $33,200 and $24,925, and the same seven tax rates, 10% to 37%, apply in both years with higher income thresholds.
This article reflects federal rules as of November 2026 and covers tax years 2026 and 2027. Confirm figures against the Internal Revenue Service (IRS) release for Revenue Procedure 2026-35 before you file.
The Numbers in Plain English
The standard deduction is a flat amount you subtract from your income before any tax is figured. The brackets then set the rate on each slice of what is left. People often mix these two steps up. A deduction lowers your income, not your tax bill dollar for dollar.
Two sets of figures matter right now. The tax-year 2026 figures go on the return due April 15, 2027. The tax-year 2027 figures apply to income you earn in 2027. They shape your paycheck withholding from January 2027 and the return you file in 2028.
The 2025 tax law (One Big Beautiful Bill Act, Public Law 119-21) made the higher standard deduction permanent, as the IRS summary for individuals shows. The amount now rises each year with inflation. Roughly 9 in 10 taxpayers claim the standard deduction instead of itemizing, per IRS data, so these numbers shape almost every return.
2026 vs. 2027 Standard Deduction
The standard deduction depends on your filing status. You take it instead of adding up itemized costs such as mortgage interest or state taxes.
For tax year 2027, the amount goes up by $500 for single filers and married people filing separately. It goes up by $1,000 for married couples filing jointly and by $775 for heads of household, the IRS announced.
Using an old chart costs real money. Say a single filer uses the 2026 figure on a 2027 return. Taxable income is overstated by $500. At the 12% rate, that is about $60 of extra tax.
The higher base deduction is permanent and is indexed each year. The $6,000 senior deduction, covered below, is the part that ends after tax year 2028. Pull the figure for the right tax year from your software or the IRS page every time. Never reuse last year's number.
| Filing status | 2026 standard deduction |
|---|---|
| Single; Married filing separately | $16,100 |
| Married filing jointly; Surviving spouse | $32,200 |
| Head of household | $24,150 |
| Filing status | 2027 standard deduction |
|---|---|
| Single; Married filing separately | $16,600 |
| Married filing jointly; Surviving spouse | $33,200 |
| Head of household | $24,925 |
Extra Deduction for Age 65+ and Blindness
If you are 65 or older, or blind, you add an additional standard deduction on top of the base amount. If both conditions apply, you claim it twice.
For tax year 2026, the add-on is $2,050 for single and head-of-household filers. It is $1,650 for each qualifying married person. For tax year 2027, the add-on is $2,100 and $1,700, under Revenue Procedure 2026-35.
Here is what missing it costs. A blind single filer who is 70 in 2026 adds $4,100. At the 12% rate, that is worth about $492.
You count as 65 for a tax year if your 65th birthday falls on or before January 1 of the following year. You do not send a doctor's letter with the return. Keep proof of blindness in your records in case the IRS asks. Check the age and blindness boxes on Form 1040, and your software adds the amount.
The New $6,000 Senior Deduction
This deduction is separate from the age-65 add-on. For tax years 2026 and 2027, it gives up to $6,000 to each person age 65 or older, whether you itemize or not. A married couple who are both 65 or older can claim $12,000 for each of those tax years.
The deduction is temporary. It applies for tax years 2025 through 2028. The amount is not indexed for inflation, so it is the same in 2026 and 2027.
Income limits apply. For tax years 2026 and 2027, the deduction shrinks by 6% of your modified adjusted gross income (MAGI) above $75,000 if you are single, or above $150,000 on a joint return. It is gone at $175,000 single and $250,000 joint for those tax years.
You need a valid Social Security number, and married couples must file jointly, the IRS says. You claim it on Schedule 1-A. Many retirees ask whether they get both senior breaks. They do, and our post on how the senior deduction stacks with the add-on walks through the math.
Other Deductions You Can Take Without Itemizing (2025–2028)
Schedule 1-A holds three more deductions that sit on top of the standard deduction. Each one runs for tax years 2025 through 2028, according to the IRS overview.
- Qualified tips: up to $25,000 a year.
- Overtime premium pay: up to $12,500, or $25,000 on a joint return. Only the extra "half" of time-and-a-half counts.
- Interest on a qualified new-car loan: up to $10,000 a year. The vehicle must have had final assembly in the United States.
The tips and overtime deductions phase out above $150,000 of MAGI, or $300,000 on a joint return. The car loan deduction phases out above $100,000, or $200,000 joint.
One more break is permanent. Starting in tax year 2026, people who do not itemize can deduct cash gifts to charity, up to $1,000, or $2,000 on a joint return. Our guide to charitable gifts without itemizing covers which gifts count.
A part-time server who is over 65 may stack the standard deduction, the age add-on, the senior deduction and the tips deduction. That can bring federal income tax to zero. For the full list, see what else you can deduct alongside the standard deduction.
2026 vs. 2027 Tax Brackets
The United States uses seven marginal rates, from 10% up to 37%. The 2025 tax law made these rates permanent, and the IRS release for 2027 keeps all seven.
Marginal means only the income inside each band is taxed at that band's rate. Your whole income is not taxed at your top rate. The most common mistake is to think a raise that reaches the 22% bracket taxes everything at 22%. Only the dollars above the threshold are taxed at that rate. Some people even turn down raises over this fear.
Use your top band to estimate the tax on your next dollar. Use the full ladder to figure your actual bill.
2026 Brackets (Single)
These ranges apply to taxable income on the return due April 15, 2027.
| Rate | 2026 single income range |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,401 to $50,400 |
| 22% | $50,401 to $105,700 |
| 24% | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 |
| 35% | $256,226 to $640,600 |
| 37% | $640,601 or more |
2026 Brackets (Married Filing Jointly)
Joint filers and surviving spouses use this table for tax year 2026.
| Rate | 2026 MFJ income range |
|---|---|
| 10% | $0 to $24,800 |
| 12% | $24,801 to $100,800 |
| 22% | $100,801 to $211,400 |
| 24% | $211,401 to $403,550 |
| 32% | $403,551 to $512,450 |
| 35% | $512,451 to $768,700 |
| 37% | $768,701 or more |
2027 Brackets (Single)
For tax year 2027, the IRS raised the thresholds by roughly 3%. For example, the lowest band now runs to $12,800, up from $12,400 for 2026, the IRS release shows.
Higher thresholds limit bracket creep. That is what happens when a cost-of-living raise pushes income into a higher band. These ranges apply to income earned in 2027 and the return filed in 2028.
| Rate | 2027 single income range |
|---|---|
| 10% | $0 to $12,800 |
| 12% | $12,801 to $52,025 |
| 22% | $52,026 to $109,125 |
| 24% | $109,126 to $208,325 |
| 32% | $208,326 to $264,550 |
| 35% | $264,551 to $661,375 |
| 37% | $661,376 or more |
2027 Brackets (Married Filing Jointly)
Joint filers and surviving spouses use this table for tax year 2027.
| Rate | 2027 MFJ income range |
|---|---|
| 10% | $0 to $25,600 |
| 12% | $25,601 to $104,050 |
| 22% | $104,051 to $218,250 |
| 24% | $218,251 to $416,650 |
| 32% | $416,651 to $529,100 |
| 35% | $529,101 to $793,650 |
| 37% | $793,651 or more |
2026 and 2027 Brackets (Head of Household and Married Filing Separately)
Head-of-household filers get a wider lowest band than single filers. It tops out at $17,700 for tax year 2026 and $18,250 for tax year 2027.
Married filing separately uses the single ranges with one exception. The top rate starts sooner, at $384,351 for tax year 2026 and $396,826 for tax year 2027. Many people assume this status just cuts the joint numbers in half. It does not for the top bracket.
Picking the wrong column is costly. A head-of-household parent who uses the single table loses the wider low bands and overpays. Confirm your status at the top of Form 1040 before you choose a table. The full ranges for both statuses are in the table below.
| Rate | 2026 head of household | 2027 head of household | 2026 married filing separately | 2027 married filing separately |
|---|---|---|---|---|
| 10% | $0 to $17,700 | $0 to $18,250 | $0 to $12,400 | $0 to $12,800 |
| 12% | $17,701 to $67,450 | $18,251 to $69,650 | $12,401 to $50,400 | $12,801 to $52,025 |
| 22% | $67,451 to $105,700 | $69,651 to $109,100 | $50,401 to $105,700 | $52,026 to $109,125 |
| 24% | $105,701 to $201,750 | $109,101 to $208,300 | $105,701 to $201,775 | $109,126 to $208,325 |
| 32% | $201,751 to $256,200 | $208,301 to $264,550 | $201,776 to $256,225 | $208,326 to $264,550 |
| 35% | $256,201 to $640,600 | $264,551 to $661,350 | $256,226 to $384,350 | $264,551 to $396,825 |
| 37% | $640,601 or more | $661,351 or more | $384,351 or more | $396,826 or more |
Which Situation Applies to You?
The right numbers depend on your life. Match yourself to a path below before you run the math.
- Single, under 65, W-2 job: use the single standard deduction and single brackets, nothing extra.
- Married, filing one return: use the joint deduction and joint brackets. If either spouse is 65 or older, add the age amount and check the senior deduction.
- Single parent supporting a child: you likely qualify for head of household, which gives a larger deduction and wider low brackets than single.
- Age 65 or older: start with your base deduction, add the age amount from the section above, then check the income-limited senior deduction.
- High earner: if your taxable income reaches the top band in the tables above, part of it is taxed at the top rate.
One more rule hits the top bracket. Starting in tax year 2026, itemized deductions save people in that bracket at most 35 cents per dollar.
Worked Example: Single Filer, Tax Year 2026
Meet Maria, a single graphic designer in Ohio with $70,000 of wages in 2026. She takes the $16,100 standard deduction. That leaves $53,900 of taxable income.
Her tax is built band by band:
- 10% of the first $12,400 is $1,240.
- 12% of the next $38,000 is $4,560.
- 22% of the last $3,500 is $770.
Her total federal income tax is $6,570 for tax year 2026. That is about 9.4% of her wages, far below her 22% top bracket. Marginal rates do not tax every dollar the same.
The gap is even wider at lower pay. A single worker with $49,000 of wages in 2026 has $32,900 of taxable income. The tax is $3,700, or about 7.6% of pay. Not one dollar is taxed at 22%.
Worked Example: Married Couple, Both 65+, Tax Year 2026
Tom and Linda are married and both 67. They have $90,000 of combined income in 2026, and their MAGI is under $150,000.
Their deductions stack in three layers:
- Joint standard deduction: $32,200.
- Age add-on: $1,650 each, or $3,300.
- Senior deduction: $6,000 each, or $12,000.
Total deductions are $47,500. That leaves $42,500 of taxable income.
Their tax is 10% of the first $24,800, which is $2,480. Add 12% of the remaining $17,700, which is $2,124. The total is $4,604 for tax year 2026. The senior deduction alone saves them about $1,440.
If part of their income is Social Security, only the taxable portion of those benefits counts toward income.
Worked Example: Planning Your 2027 Tax
Take Maria again, with the same $70,000 of wages in 2027. Her standard deduction rises to $16,600. Her taxable income drops to $53,400.
- 10% of the first $12,800 is $1,280.
- 12% of the next $39,225 is $4,707.
- 22% of the last $1,375 is $302.50.
Her 2027 tax is $6,289.50. That is about $280 less than her 2026 tax on the same pay.
A change like this should show up in your paychecks, not just in your refund. Check your Form W-4 early in 2027, and read how withholding counts the deduction to see what your employer already builds in.
Three Common Scenarios
These three cases cover the questions preparers hear most often.
Scenario A: Standard beats itemizing
| Your situation (tax year 2026) | What it means for you |
|---|---|
| Renter, no mortgage, modest charity | Standard deduction almost always wins; skip the long schedules and claim the flat amount |
| Cash gifts to charity in tax year 2026 or later | Non-itemizers can also deduct up to $1,000 ($2,000 married filing jointly), so keep donation receipts |
Scenario B: Crossing into a new bracket
| Your situation | What it means for you |
|---|---|
| Raise pushes income past a threshold | Only the dollars above the line are taxed higher; your take-home still rises |
Scenario C: Turning 65 mid-year
| Your situation (tax years 2026 and 2027) | What it means for you |
|---|---|
| You reach age 65 by year-end | You get the full 2026 add-on: $2,050 if single or head of household, $1,650 if married |
| Born before January 2, 1962 | You count as 65 for tax year 2026 |
| Born before January 2, 1963 | You count as 65 for tax year 2027 |
| MAGI under the phase-out | You may also qualify for the $6,000 senior deduction |
Named Examples
David, the new graduate. David earns $35,000 as a single filer in 2026. The $16,100 standard deduction drops his taxable income to $18,900. He pays 10% on the first $12,400 and 12% on the rest, about $2,020 in all. Claiming the standard deduction took zero paperwork.
The Patels, dual earners. Raj and Priya jointly earn $180,000 in 2026. The $32,200 deduction leaves $147,800 taxable. Their top dollars land in the 22% band, which runs from $100,801 to $211,400. They run the itemize or standard test and find their itemized costs fall short of $32,200. They take the standard deduction.
Gloria, the widow. Gloria's spouse died in 2025, so she could still file a joint return for 2025. For 2026 and 2027, she qualifies as a surviving spouse only if a dependent child lives with her. That status gives her the $32,200 deduction for 2026 and the joint brackets. Without a dependent child, she files as head of household or single. The Form 1040 instructions list the tests for each status.
Does My State Follow These Numbers?
Federal rules are only half the story. States set their own standard deductions, and many do not follow the federal figures.
Some states, like California, have their own much smaller standard deduction. Others, like Colorado, start from federal taxable income and partly inherit the federal amount. A Californian who puts the 2026 federal $16,100 on a state form will misstate state tax.
Check your state revenue department's page for its own deduction. Also check whether your state allows the senior, tips and overtime deductions, since many do not. Our post on state standard deduction rules explains how conformity works.
Nine states have no tax on wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. Washington does tax some capital gains. If you live in one of these states, you still file a federal return with the figures above.
Federal vs. State: How They Differ
This table shows where state rules usually part ways with the federal ones.
| Federal rule (tax years 2026 and 2027) | Typical state difference |
|---|---|
| Standard deduction $16,100 single (2026), $16,600 (2027) | Many states set a far lower or zero standard deduction |
| $6,000 senior deduction (tax years 2025 through 2028) | Most states do not conform and still tax that income |
| Seven brackets, top rate 37% | States range from flat rates to none at all |
Mistakes to Avoid
- Using last year's deduction figure. You overstate income and overpay. Always pull the current tax-year number.
- Thinking your top bracket taxes all income. This causes panic over raises and bad withholding choices. Only the top slice is taxed at the top rate.
- Picking the wrong filing-status table. A single parent who uses the single column instead of head of household overpays.
- Forgetting the age-65 or blindness add-on. Eligible filers leave the extra amount for each condition unclaimed.
- Skipping the senior deduction. Qualifying couples under the income limit can lose the full joint amount.
- Forgetting the Schedule 1-A deductions for tips, overtime and car loan interest. You can claim them without itemizing.
- Itemizing when the standard deduction is larger. You do extra work for a higher tax bill. Compare both totals first.
- Assuming your state follows federal numbers. You file a wrong state return and risk a notice or penalty.
- Planning on the senior deduction after tax year 2028. It ends then, and a budget that counts on it will fall short.
Do's and Don'ts
- Do confirm your filing status first, because it controls both your deduction and your bracket table.
- Do add the age-65 and blindness amounts if they apply, since they are free cuts to taxable income.
- Do compare the standard deduction against your itemized total, as the larger one saves more tax.
- Do separate federal from state figures, because conformity varies widely.
- Do keep records of blindness certification and birthdates, in case the IRS asks.
- Don't reuse a prior year's chart, since inflation and the 2025 tax law changed the numbers.
- Don't assume the senior deduction is permanent, because it expires after tax year 2028.
- Don't treat your marginal rate as your effective rate, as that overstates your true bill.
- Don't forget the phase-outs, since high income shrinks the senior deduction and the state and local tax benefit.
- Don't guess your state rule, because a wrong state return can trigger penalties.
Pros and Cons of Taking the Standard Deduction
- Pro, simplicity: no long schedules, which saves hours and cuts errors.
- Pro, guaranteed amount: you get the full deduction even with no deductible expenses.
- Pro, permanently higher: the 2025 tax law locked in the larger amount, and it rises with inflation.
- Pro, stacks with senior breaks: the age add-on and the senior deduction sit on top.
- Pro, charity still counts: starting in tax year 2026, you can deduct a limited amount of cash gifts without itemizing.
- Pro, less to dispute: a flat amount leaves the IRS little to question.
- Con, may be smaller than itemizing: people with big mortgage interest or large gifts can lose value.
- Con, no state and local tax deduction: itemizers can deduct up to $40,400 for tax year 2026 and $40,804 for tax year 2027. The 2026 cap shrinks above $505,000 of MAGI.
- Con, no medical write-off: for tax years 2026 and 2027, medical bills count only above 7.5% of adjusted gross income (AGI), and only if you itemize.
- Con, flat for everyone in a status: it ignores your actual costs.
- Con, one path per year: taking it blocks itemizing on the same return.
What to Do Next
- Confirm your filing status at the top of Form 1040.
- Pull the figures for the right tax year. Use the IRS release for 2026 for the return you file next spring, and the IRS release for 2027 for planning.
- Add any age-65, blindness or senior amounts you qualify for. Then compare the total against your itemized costs and take the larger figure.
- Gather your W-2s, 1099s and birthdates, check your state's rules, and file by April 15, 2027 for tax year 2026.
- Review your 2027 Form W-4 withholding now that the 2027 brackets are out.
If your return involves an estate, business income or income near a phase-out, call a CPA or tax attorney. This article is educational and is not advice on your specific situation.
Frequently Asked Questions
What is the 2026 standard deduction for a single person?
It is $16,100 for tax year 2026. You claim it on the return due April 15, 2027. For tax year 2027, it rises to $16,600.
What is the 2026 standard deduction for married filing jointly?
It is $32,200 for tax year 2026, which applies to the return you file in 2027. For tax year 2027, it rises to $33,200, an increase of $1,000.
Did the standard deduction go up in 2027?
Yes. For tax year 2027 it is $16,600 single, $33,200 joint and $24,925 head of household. That is about 3% above the 2026 amounts.
What is the extra standard deduction for seniors in 2026?
For tax year 2026, it is $2,050 for single or head-of-household filers and $1,650 per married person age 65 or older. For 2027, it is $2,100 and $1,700. This add-on is separate from the $6,000 senior deduction.
Is the new $6,000 senior deduction permanent?
No. It applies for tax years 2025 through 2028 and ends in 2029. It stays at $6,000 in 2026 and 2027 because it is not adjusted for inflation. It phases out above $75,000 of MAGI if single or $150,000 if joint. Married couples must file jointly to claim it.
What is the head-of-household standard deduction for 2026?
It is $24,150 for tax year 2026 and rises to $24,925 for tax year 2027. You must be unmarried and support a qualifying person to use this status.
What is the standard deduction for a dependent in 2026?
For tax year 2026, it is the greater of $1,350 or earned income plus $450. For tax year 2027, it is the greater of $1,400 or earned income plus $500. In both years it cannot exceed the regular standard deduction for the dependent's filing status.
What are the 2027 tax brackets?
There are seven rates. For single filers: 10% up to $12,800, 12% to $52,025, 22% to $109,125, 24% to $208,325, 32% to $264,550, 35% to $661,375 and 37% above that. For joint filers, 37% starts above $793,650. These apply to income earned in 2027 and the return filed in 2028.
Can I deduct charitable donations if I take the standard deduction?
Yes, starting in tax year 2026. You can deduct up to $1,000 of cash gifts to qualifying charities, or $2,000 if married filing jointly, without itemizing. Gifts to donor-advised funds do not count.
When do the 2027 standard deduction and brackets take effect?
They apply to income earned from January 1, 2027. They affect 2027 paycheck withholding and the return filed in early 2028. The 2026 figures still govern the return due April 15, 2027. The IRS has not yet released the 2027 retirement-plan limits or mileage rate and will announce them separately.
Related reading
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