U.S. · 2026 tax year
Standard deduction 2026 calculator.
Work out your 2026 standard deduction, including the extra amounts for age 65 or older and blindness, and see the separate $6,000 senior deduction.
The 2026 standard deduction is $16,100 for single and married filing separately, $32,200 for married filing jointly and $24,150 for head of household. Add $1,650 for each box (age 65 or older, blind), or $2,050 if you are unmarried.
Your numbers
Result
How this is calculated
Start with the basic amount for your filing status. Add the extra amount for each box you check: $1,650 per box, or $2,050 per box if you are unmarried and not a surviving spouse. If another taxpayer can claim you as a dependent, your basic amount is the greater of $1,350 or your earned income plus $450, and never more than the normal amount for your status.
The senior deduction is separate. Each taxpayer 65 or older gets $6,000 for tax years 2025 through 2028, reduced by 6% of modified AGI over $75,000 ($150,000 on a joint return). Married people must file jointly to claim it. This tool applies the 6% to the combined amount when both spouses qualify; check the Schedule 1-A instructions for your return.
Worked example
Married couple, both 65 or older, MAGI $160,000. Basic $32,200 plus 2 × $1,650 = $35,500. Senior deduction: $12,000 less 6% of the $10,000 over $150,000 ($600) = $11,400. Together $46,900.
Single filer, 67, MAGI $90,000. Basic $16,100 plus one $2,050 add-on = $18,150. Senior deduction: $6,000 less 6% of $15,000 ($900) = $5,100. Together $23,250.
What changed for 2026
Rev. Proc. 2025-32 sets the 2026 amounts, which are higher than 2025. The One Big Beautiful Bill (P.L. 119-21) made the larger standard deduction and the seven-rate bracket structure permanent, so there is no scheduled drop. The senior deduction is temporary and ends after tax year 2028.
Sources
Primary sources opened and checked on October 26, 2026. Figures are for tax year 2026 unless a source says otherwise.
Common mix-ups
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Often assumedThe new senior deduction is just a bigger standard deduction, so itemizers do not get it.
What the source saysThe IRS fact sheet says the $6,000 deduction is in addition to the extra standard deduction for seniors and is available to people who itemize and people who do not. [1]
Checked against these sources on .
Frequently asked questions
What is the standard deduction for 2026?
For tax year 2026 it is $16,100 for single and married filing separately, $24,150 for head of household and $32,200 for married filing jointly and surviving spouses (Rev. Proc. 2025-32, section 4.14). You use it on the return you file in 2027.
How much extra do I get at 65 or if I am blind?
$1,650 for each of those conditions, or $2,050 if you are unmarried and not a surviving spouse. A single 65-year-old who is also blind adds $4,100.
Is the $6,000 senior deduction part of the standard deduction?
No. The IRS describes it as in addition to the extra standard deduction for seniors, and it is available whether you itemize or not. It phases out above $75,000 of modified AGI ($150,000 joint).
What is the standard deduction if I am a dependent?
The greater of $1,350 or your earned income plus $450, limited to the regular amount for your filing status.
Should I take the standard deduction or itemize?
Take whichever is larger. If your mortgage interest, state and local taxes and gifts add up to more than your standard deduction, itemizing wins. The standard vs itemized calculator compares them.
Not tax advice
This page is general information, not tax, legal or financial advice. Tax rules change and your facts may differ. Confirm anything that matters with the IRS, a CPA or an enrolled agent before you act. Everything runs in your browser; nothing you enter is sent anywhere.