Your 2026 standard deduction
Filing status, age, and blindness — your exact 2026 amount, add-ons and senior bonus included.
Should you itemize in 2026?
State and local taxes are capped at $40,400 for 2026 — see which side wins.
Dependent’s 2026 standard deduction
Claimed as a dependent? Your standard deduction has its own cap.
The full 2026 chart
The One Big Beautiful Bill Act (signed July 2025) made the higher standard deduction permanent — the 2026 rollback never happened. About 90% of taxpayers take the standard deduction, so for most filers the only question is which row of this table they land on:
| Filing status | 2026 | 2025 | Change |
|---|---|---|---|
| Single | $16,100 | $15,750 | +$350 |
| Married filing separately | $16,100 | $15,750 | +$350 |
| Married filing jointly | $32,200 | $31,500 | +$700 |
| Surviving spouse | $32,200 | $31,500 | +$700 |
| Head of household | $24,150 | $23,625 | +$525 |
Age 65+ and blindness add-ons
Each condition adds its own amount — check both boxes and they stack. An older married couple can check up to four boxes on one joint return:
| Condition | Single / Head of household | Joint / Separate / Surviving spouse |
|---|---|---|
| Age 65 or older | $2,050 | $1,650 per qualifying person |
| Blind | $2,050 | $1,650 per qualifying person |
| Both 65+ and blind | $4,100 | $3,300 per qualifying person |
The $6,000 senior bonus (2025–2028)
The OBBBA added a temporary senior deduction: up to $6,000 per person age 65 or older ($12,000 if both spouses on a joint return qualify). It stacks on top of the standard deduction and the age add-on above — and unlike the add-on, it works whether you itemize or take the standard deduction. It phases out above $75,000 MAGI (single / head of household) or $150,000 (joint), and it is scheduled to end after 2028. A 68-year-old single filer at the defaults in the lookup above lands at $24,150 total — $16,100 + $2,050 + $6,000.
When itemizing beats the table
Itemize when your deductions add up to more than your row above. The 2026 wrinkle: the SALT cap is $40,400 (up from the old $10,000), which reopened itemizing for high-tax-state filers — a New Jersey couple with $40,400 of SALT plus $15,000 of mortgage interest and gifts clears the $32,200 bar easily. Use the breakeven lookup above with your real numbers.
Output · formula · meaning
| Output | Formula | What it means |
|---|---|---|
| Basic standard deduction | IRS table by filing status | $16,100 / $32,200 / $24,150 for 2026 — the starting point. |
| Age/blind add-on | $2,050 or $1,650 per condition | Stacks per person and per condition — the checkbox math. |
| Senior bonus | $6,000 × qualifying 65+ filers | Temporary through 2028, MAGI phaseout — on top of everything else. |
| Itemized total | min(SALT, $40,400) + other | Beat your row and itemizing pays — the breakeven lookup does this math. |
| Dependent cap | max($1,350, $450 + earned income) | The ceiling for filers claimed as dependents — earned income raises it. |
Who uses this
- Every 2026 filer: the lookup gives your exact amount in seconds — including the add-ons most software buries.
- Taxpayers 65+: the $6,000 bonus plus the age add-on is the most-missed money on senior returns — check the MAGI phaseout.
- High-tax-state households: the $40,400 SALT cap reopened the itemizing question — run the breakeven before assuming the standard deduction wins.
- Parents of working teens: the dependent cap decides what a teenager’s first W-2 job actually costs in tax — cite it with the block below.
Accuracy & limitations
2026 figures per IRS inflation adjustments as reported across independent tax publishers; the OBBBA senior-bonus rules per IRS guidance. The senior-bonus phaseout rate is applied by the IRS worksheet — this page flags when you are over the threshold rather than computing the phaseout. State standard deductions differ. The dependent rule shown is the federal cap; unearned income over $1,350 may trigger kiddie-tax rules not modeled here. Not tax advice.
Frequently asked questions
What is the standard deduction for 2026?
For 2026: $16,100 single and married filing separately, $32,200 married filing jointly and surviving spouses, $24,150 head of household. Add $2,050 (single/HoH) or $1,650 (joint) per 65+ or blind condition, plus the temporary $6,000 senior bonus per qualifying 65+ filer.
What is the $6,000 senior deduction for 2026?
A temporary deduction created by the 2025 tax law for filers age 65 or older: up to $6,000 per person ($12,000 on a joint return when both spouses qualify). It works whether you itemize or take the standard deduction, phases out above $75,000 MAGI (single) or $150,000 (joint), and ends after 2028.
Should I itemize or take the standard deduction in 2026?
Itemize when your deductions beat your row of the chart. The 2026 game-changer is the $40,400 SALT cap — state/local taxes plus mortgage interest, charitable gifts, and medical costs over 7.5% of AGI. Put your real numbers in the breakeven lookup above; about 90% of filers still come out ahead with the standard deduction.
How much is the additional standard deduction for being over 65?
For 2026: $2,050 per condition for single and head-of-household filers, $1,650 per qualifying person for joint, separate, and surviving-spouse filers. Both 65+ and blind doubles it ($4,100 / $3,300). This is separate from the $6,000 senior bonus — a 65+ filer can get both.
What is the standard deduction for a dependent in 2026?
The greater of $1,350 or $450 plus the dependent’s earned income, capped at the normal amount for their filing status. A teen who earned $8,000 gets $8,450; one who earned nothing gets $1,350. Unearned income (interest, dividends) does not raise the cap.
Did the standard deduction go up for 2026?
Yes — about 2.2%: single $15,750 → $16,100, joint $31,500 → $32,200, head of household $23,625 → $24,150. The 2025 tax law made the higher amounts permanent, so the rollback many expected never happened.
What is the SALT cap for 2026?
The state and local tax deduction cap is $40,400 for 2026 (up from $40,000 in 2025), indexed through 2029. It is the single biggest reason itemizing is back on the table for high-tax-state filers — the breakeven lookup above applies the cap automatically.
Bright Side Kit. "2026 Standard Deduction Chart.." https://brightoolbox.com/2026-standard-deduction-chart/ Accessed October 23, 2026.