United States · Federal income tax · Deductions
Federal standard deduction 2027.
The 2027 amount for each filing status, the age and blindness add-ons and the rule for dependents.
Short answer: The 2027 standard deduction is $16,600 for single filers and married filing separately, $33,200 for married couples filing jointly and surviving spouses, and $24,925 for heads of household. It applies to tax year 2027, on returns filed in 2028.
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Result
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The 2027 standard deduction by filing status
The standard deduction is the flat amount you subtract from adjusted gross income if you do not itemize. Rev. Proc. 2026-35 section 3.15 sets it for 2027 and the amounts rise from 2026 across the board. The return most people file in the first months of 2027 is for tax year 2026 and uses the 2026 numbers, so for that return use the standard deduction 2026 page.
| Filing status | 2027 | 2026 | Change |
|---|---|---|---|
| Single | $16,600 | $16,100 | +$500 |
| Married filing jointly and qualifying surviving spouse | $33,200 | $32,200 | +$1,000 |
| Head of household | $24,925 | $24,150 | +$775 |
| Married filing separately | $16,600 | $16,100 | +$500 |
Additional amounts for age 65 and blindness
Each condition adds $1,700 for married filers and qualifying surviving spouses, or $2,100 if you are unmarried and not a surviving spouse. In 2026 the add-ons were $1,650 and $2,050. A person who is both 65 or older and blind gets two add-ons.
If someone else can claim you as a dependent
A dependent's standard deduction cannot exceed the greater of $1,400 or earned income plus $500 (it was $1,350 and $450 for 2026), and it can never be more than the regular amount for the filing status. A dependent with $3,000 of wages gets $3,500.
What changed from 2026
The single and separate amount rose $500, the head-of-household amount $775 and the joint amount $1,000. The kiddie tax threshold in section 3.02 is $1,400 for 2027.
Worked example (2027)
A married couple filing jointly where one spouse is 65 or older gets $33,200 plus one $1,700 add-on, which is $34,900. If both are 65 or older it is $36,600. A single filer age 65 or older gets $16,600 plus $2,100, which is $18,700. A head of household who is 65 or older gets $24,925 plus $2,100, which is $27,025.
Common mix-ups
- The standard deduction is not the same as the tax bracket edge. The deduction comes off income first. Single taxable income is gross income minus $16,600, and the 10 percent bracket then runs up to $12,800 of that taxable amount.
- Married filing separately does not get the joint amount. It is $16,600, the same as single. If one spouse itemizes, the other generally must too.
- The extra senior deduction is not part of the standard deduction. The additional standard deduction for age 65 or older is in the table above. The separate $6,000 senior deduction for 2025 through 2028 is a different deduction with its own income limits (see the senior deduction page).
- These amounts are not for your spring 2027 return. The 2027 amounts apply to tax year 2027, on the return filed in 2028. The return filed in 2027 uses the 2026 amounts.
Method
The calculator starts from the 2027 base amount for the filing status, counts each person age 65 or older and each person who is blind, and multiplies by the add-on that applies to your status ($1,700 married or surviving spouse, $2,100 unmarried). It then shows the same inputs under the 2026 amounts.
What this does not cover
- Itemized deductions, so it does not tell you whether itemizing beats the standard deduction.
- The separate senior, tips, overtime and car loan interest deductions from the 2025 law.
- The dependent standard deduction in the calculator; it is explained in the section above.
- State standard deductions, which differ by state.
Figures read from the sources below on November 9, 2026. Last updated November 9, 2026.
Sources
- IRS Rev. Proc. 2026-35 (tax year 2027 inflation adjustments), section 3.15 and section 3.02 (retrieved November 9, 2026)
- IRS news release IR-2026-133, November 5, 2026 (retrieved November 9, 2026)
- IRS Rev. Proc. 2025-32 (tax year 2026 figures used for the comparison column) (retrieved November 9, 2026)
- IRS fact sheet FS-2025-03: deduction for seniors (retrieved November 9, 2026)
Frequently asked questions
What is the 2027 standard deduction?
$16,600 for single filers and married filing separately, $33,200 for married filing jointly and qualifying surviving spouses, and $24,925 for heads of household.
How much did the standard deduction go up for 2027?
Single and separate filers gain $500, heads of household $775 and joint filers $1,000 compared with 2026.
What is the 2027 standard deduction for people 65 or older?
Add $2,100 if you are unmarried and not a surviving spouse, or $1,700 per person if you are married or a surviving spouse. A single filer age 65 or older gets $18,700.
What is the standard deduction for a dependent in 2027?
The greater of $1,400 or earned income plus $500, but never more than the regular amount for the filing status.
Does being blind add to the standard deduction?
Yes. Each blind person adds the same $1,700 or $2,100 as age 65, and a person who is both gets both.
When does the 2027 standard deduction apply?
To tax year 2027, so to the return filed in 2028. Returns filed in early 2027 use the 2026 amounts.
Where do the numbers come from?
IRS Revenue Procedure 2026-35, section 3.15, and IRS news release IR-2026-133 of November 5, 2026.
Not legal or tax advice
These are the IRS figures for tax year 2027 in an unofficial guide that no tax agency runs. A result here is an estimate from the numbers on this page, not a return. Nothing you type is transmitted anywhere. Confirm with IRS forms and instructions or a tax professional before you file.