Find your exact federal standard deduction for 2026 or 2025, including the extra amounts for age 65+ and blindness and the special limit for dependents. Add your itemized expenses to see which choice lowers your taxable income more.
Last updated:
You
$
Used for the medical floor, SALT cap and senior deduction.
Born before Jan 2 of the year after the tax year minus 65.
$
Only used for the dependent limit.
Itemized deductions (Schedule A) to compare
$
Income or sales tax + property tax. Capped automatically.
$
Form 1098, on up to $750,000 of debt.
$
$
Only the part over 7.5% of AGI counts.
$
e.g. investment interest, casualty losses.
Enter your values to see the result.
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How to use the Standard Deduction Calculator
Pick the tax year and filing status you will use on Form 1040.
Enter your AGI and tick the boxes for age 65+, blindness or being someone's dependent.
Add your itemized expenses: state and local taxes, mortgage interest, charity, medical costs.
Press Calculate deduction to see your standard deduction, your itemized total and which is larger.
Check the steps to see how caps and floors were applied, then copy the results.
Standard deduction amounts
The basic amount depends only on filing status. Extra amounts are added for each person who is 65 or older and for each person who is blind.
Filing status
2025
2026
Extra per box 2026 (65+ / blind)
Single
$15,750
$16,100
$2,050
Married filing jointly
$31,500
$32,200
$1,650 per spouse per box
Married filing separately
$15,750
$16,100
$1,650
Head of household
$23,625
$24,150
$2,050
Qualifying surviving spouse
$31,500
$32,200
$1,650
Sources: IRS Rev. Proc. 2025-32 (2026) and the One Big Beautiful Bill Act changes to Rev. Proc. 2024-40 (2025). The 2025 extra amount per box was $2,000 (unmarried) or $1,600 (married).
Special rules that change the amount
Dependents: the deduction is limited to the greater of $1,350 or earned income + $450, up to the normal amount. A student with $4,000 of wages gets $4,450, not $16,100.
Married filing separately: if one spouse itemizes, the other's standard deduction is $0.
Nonresident aliens and short-year returns cannot use the standard deduction.
Senior deduction (2025–2028): $6,000 per person 65+, on top of either the standard deduction or itemizing, phased out at 6% of MAGI over $75,000 / $150,000.
Non-itemizer charity (from 2026): cash gifts to qualifying charities up to $1,000 ($2,000 joint) can be deducted in addition to the standard deduction.
Itemizing checklist
Most households take the standard deduction. Itemizing tends to win when you combine a large mortgage, high state and local taxes and steady giving. A useful trick is bunching: concentrate two years of charitable gifts (for example through a donor-advised fund) into one year so you itemize that year and take the standard deduction the next.
Frequently asked questions
What is the standard deduction for 2026?
For 2026 it is $16,100 for single filers and married filing separately, $32,200 for married filing jointly and qualifying surviving spouses, and $24,150 for heads of household (IRS Rev. Proc. 2025-32).
What is the standard deduction for 2025?
After the One Big Beautiful Bill Act, the 2025 standard deduction is $15,750 single, $31,500 married filing jointly and $23,625 head of household.
How much extra do you get at 65 or if blind?
Each box (age 65+ or blind) adds $2,050 for single or head of household filers and $1,650 per box for married filers in 2026 ($2,000 and $1,600 in 2025). A married couple who are both 65 and blind can add four boxes.
Is the $6,000 senior deduction part of the standard deduction?
No. It is a separate deduction for each person aged 65 or older for 2025 through 2028. You can take it whether you itemize or not. It shrinks by 6% of modified AGI over $75,000 ($150,000 joint) and is not available to married couples filing separately.
What is the standard deduction for a dependent?
If someone can claim you as a dependent, your standard deduction is the greater of $1,350 or your earned income plus $450, but never more than the normal standard deduction for your filing status. Age and blindness amounts are added on top.
When should I itemize instead?
Itemize when your allowed Schedule A deductions (state and local taxes up to the SALT cap, mortgage interest, charity and medical costs over 7.5% of AGI) add up to more than your standard deduction. If you are married filing separately and your spouse itemizes, you must itemize too.
What is the SALT cap now?
The state and local tax deduction is capped at $40,000 for 2025 and $40,400 for 2026 ($20,000 / $20,200 if married filing separately). The cap shrinks by 30% of modified AGI above $500,000 ($505,000 in 2026), but not below $10,000.
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