Standard Deductions: 2026
2026
Standard Deductions
Attention: The standard deductions dollar amounts for the tax years 2026 will be posted here as soon as they become available.
The standard deduction method is generally advantageous for taxpayers, unless the total amount of itemized deduction is larger than the total standard deduction amount. In addition to the standard deduction, a taxpayer might qualify for these income adjustments and deductions.
You can prepare and eFile your 2023 Tax Year returns Returns until October: Prepare and e-File Now
Additional Standard Deduction
A taxpayer's age and/or whether a taxpayer falls under the IRS category of blindness will increase the basic standard deduction. Those over age 65 will see a higher standard deduction.
Dependent Standard Deduction
If a taxpayer is
claimed as a dependent by another taxpayer, the standard deduction amount is adjusted as well. However, the total standard deduction can not be greater than the basic standard deduction for the taxpayer filing status.
The eFile Tax App applies the basic, additional, and dependent standard deduction amounts based on the taxpayer's information. Start and eFileIT!
See also:
Standard deduction amounts are outlined below to tax years 2022 and 2023. Estimate your current tax return by using the TAXstimator or Tax Refund Calculator. If you just want to get your taxes done, we get IT! Start free here.
Standard Deduction 2026
The standard deduction for 2026 varies for married taxpayers, single taxpayers, and single parents. Generally, if a taxpayer's income is under the standard deduction amounts, this taxpayer might not have to file a tax return. However, there are other reasons you may need to or want to file an income tax return; find out if you need to file taxes.
All United States citizens generally qualify for the standard deduction unless they choose to itemize deductions. The standard deduction works by making a certain amount of income tax free. This amount depends on your age, filing status, and other factors.
Example: A single taxpayer makes $20,000 annually from employment reported on Form W-2. On a federal level, the IRS allows the taxpayer to deduct $TBD from this, meaning only $TBD of the total income is subject to income taxes which puts the taxpayer in a lower tax bracket than if the entire $20,000 was taxed. There are different rules if you make income from self-employment or as an independent contractor. In general, if you make $400 or more from self-employment, you will need to file taxes.
2026 Tax Year Standard Tax Deduction Amounts
The table below is organized by filing status, whether you were older or younger than age 65, and the standard deduction. Note that your standard deduction is automatically applied to your return when you enter information in your eFile account.
Single
After Jan. 2, 1962
Legally Blind
$TBD
Add $TBD
Single
Before Jan. 2, 1962
Legally Blind
$TBD
Add $TBD
Head of Household
After Jan. 2, 1962
Legally Blind
$TBD
Add $TBD
Head of Household
Before Jan. 2, 1962
Legally Blind
$TBD
Add $TBD
Attention: This standard deduction table is only here for information purposes. When you prepare and eFile your taxes on eFile.com, all of these various scenarios will be calculated for you. Plus, the eFile Tax App will calculate itemized deductions and make a recommendation for you. However, you decide which deduction method you prefer.
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Married Filing Separately
Both After Jan. 2, 1962
1 Before, 1 After Jan. 2, 1962
Per Legally Blind
$TBD
$TBD
Add $TBD/Blind
Married Filing Separately
Both Before Jan. 2, 1962
1 Before, 1 After Jan. 2, 1962
Per Legally Blind
$TBD
$TBD
Add $TBD/Blind
Surviving Spouse
After Jan. 2, 1962
Legally Blind
$TBD
Add $TBD
Surviving Spouse
Before Jan. 2, 1962
Legally Blind
$TBD
Add $TBD
Married Filing Jointly
Both After Jan. 2, 1962
1 Before, 1 After Jan. 2, 1962
Per Legally Blind
$TBD
$TBD
Add $TBD/Blind
Married Filing Jointly
Both Before Jan. 2, 1962
1 Before, 1 After Jan. 2, 1962
Per Legally Blind
$TBD
$TBD
Add $TBD/Blind
Dependent
At any age, if you are a dependent on another person's tax return and you are filing your own tax return, your standard deduction can not exceed the greater of $TBD or the sum of $TBD and your individual earned income. Additionally, this rule does not apply if the dependent makes equal to or greater than the standard deduction for their filing status. Learn more about
how to file a tax return as a dependent.
Sample 1: If your earned income was $700. Your standard deduction would be: $TBD as the sum of $TBD plus $TBD is $TBD, thus less than $TBD.
Sample 2: If your income was $TBD, your standard deduction would be: $TBD as the sum of $TBD plus $TBD is $TBD, thus greater than $TBD.
Sample 3: As a dependent, if you have taxable income of $TBD, then you claim the standard deduction for single taxpayers of $TBD and pay tax on the remaining $TBD.
Learn more about
who qualifies as a dependent.
Nonresident Aliens
As a nonresident alien or dual-status alien, you are not allowed to claim the standard deduction and must
itemize in order to claim tax deductions on
Form 1040NR.
Standard Deduction Exception Summary for Tax Year 2026
- If you are age 65 or older - born on/after Jan. 2, 1962 or before, your standard deduction increases by $TBD if you file as single or head of household. If you are legally blind, your standard deduction increases by $TBD as well.
- If you are married filing jointly and only ONE of you was born before Jan. 2, 1962, your standard deduction increases by $TBD. If BOTH you and your spouse were born before Jan. 2, 1962, your standard deduction increases by $TBD. If one of you is legally blind, it increases by $TBD, and if both are, it increases by $TBD.
- As a surviving spouse , your standard deduction increases by $TBD if you were born before Jan. 2, 1962. If you are legally blind, it increases by $TBD.
- Disaster Loss: Your standard deduction may only be increased by the net amount of any disaster loss you suffered if your area is a federally declared disaster. This is the same amount you would report as an itemized deduction if you were itemizing.
To qualify as blind by the IRS, you must keep in your tax records a certified letter from an eye doctor (or optometrist) stating that you have non correctable 20/200 vision in your best eye or that your field of vision is restricted to 20 degrees or less. For more information about additional standard deduction for any disabilities, see Exemptions, Standard Deduction, and Filing Information.
See what other tax deductions you may qualify to claim on your tax return.
Standard Deductions for Previous Tax Years or Back Taxes
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