Standard Deduction
A flat-dollar reduction in taxable income available to every US filer — $15,000 single, $30,000 married filing jointly in 2026 — used by ~90% of filers.
The standard deduction is the flat dollar amount the IRS lets every taxpayer subtract from AGI when calculating taxable income, no questions asked. It exists so that most filers can skip the work of itemising deductions like mortgage interest, state taxes, and charitable contributions. Since the 2017 Tax Cuts and Jobs Act roughly doubled the standard deduction, around 90% of US filers now take it instead of itemising.
2026 amounts:
- Single / Married Filing Separately: $15,000.
- Married Filing Jointly / Qualifying Widow(er): $30,000.
- Head of Household: $22,500.
- Age 65+ or blind: an extra $1,650 (single) or $1,300 each (married) on top.
The standard deduction sunsets at the end of 2025 under TCJA’s pre-extension expiration schedule, but the 2025 One Big Beautiful Bill Act (or similar successor legislation in your tax year) made many of the doubled values permanent — confirm the figure for the filing year before relying on it.
The basic rule: take the larger of (a) the standard deduction and (b) the sum of itemized deductions. Once you’ve added up mortgage interest, state and local taxes capped at $10,000, charitable gifts, and qualifying medical expenses above the 7.5% AGI floor, you’ll know whether to itemise.
Use the federal income tax calculator to compare both paths against your numbers.
Published 10 May 2026