Standard Deduction 2026 and 2027: How Much Can You Claim?

For most U.S. taxpayers, the standard deduction is the simplest way to reduce taxable income without itemizing expenses. It's become the default choice for the vast majority of filers, with the IRS estimating that nearly 90% claim the standard deduction.

That shift accelerated after the 2017 Tax Cuts and Jobs Act (TCJA), which significantly increased the standard deduction and made itemizing less common for many households.

More recently, the Trump/GOP 2025 tax bill extended higher standard deduction levels and added a temporary bonus deduction for older adults through 2028.

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At the same time, the IRS has adjusted standard deduction amounts for 2026, shaping planning decisions for current and future tax years. And if you're planning, the tax agency just released the 2027 standard deduction amounts.

Here’s what you need to know about how the standard deduction works now and whether itemizing might still make sense.

What is the Standard Deduction?

Key points

Whether to take the standard deduction or itemize is an important decision you'll make when preparing your federal income tax return.

• The standard deduction is a fixed dollar amount that reduces your taxable income.
• Itemized deductions can also reduce your taxable income, but the amount varies and isn't predetermined.
• As mentioned, most taxpayers take the standard deduction. But to make your decision, you must know the standard deduction amount for each tax year and how additional standard deduction benefits exist for people age 65 and older.

You'll want to know about other special rules for the standard deduction. (More on all that later.)

But remember that in most cases (there are some exceptions discussed below), the decision of whether to take the standard deduction or itemize is up to you.

Though if you're trying to decide whether to itemize or take the standard deduction, the IRS says, “You should itemize deductions if: (1) Your allowable itemized deductions are greater than your standard deduction, or (2) If you can’t use the standard deduction.”

Eligibility

Who can’t claim the standard deduction?

You already know that most of the time, you can take the standard deduction if you don’t itemize deductions. But there are some exceptions to that general idea.

For example, you can't take the standard deduction if:

• You're considered by the IRS to be a so-called “nonresident alien” or a “dual-status alien” during the tax year.
• You're married but filing separate tax returns, and your spouse itemizes deductions.
• You file a federal return within a certain time period (less than 12 months) due to a change in accounting.
• You're filing as an estate, trust, or partnership.

Standard Deduction Amounts

2026 standard deduction amounts

Here are the standard deduction amounts for 2026. You'll use these numbers for returns typically filed in early 2027.

For more information, see: Standard Deduction 2026 Amounts Are Here.

2026 Standard Deduction Amounts: (Returns Normally Due in April 2027)

Note: If you're at least 65 or blind, you can claim an additional 2026 standard deduction of $2,050 (also $2,050 if using the single or head-of-household filing status). If you're both 65 and blind, the additional deduction amount is doubled.

Then there's a new bonus deduction for those 65+ of $6,000 per qualifying older adult that stacks on top of the normal extra deduction. (This additional deduction is scheduled to remain in effect through 2028 under current law.)

Can you be claimed as a dependent by another taxpayer? In that case, your 2026 standard deduction is limited to the greater of $1,400 or your earned income plus $450 (but the total cannot be more than the basic standard deduction for your filing status).

New: Standard Deduction for 2027

The IRS has also released the standard deduction amounts for 2027. You'll use these numbers for returns typically filed in early 2027.

For more information, see: Standard Deduction 2027 Amounts Are Here.

How it works

How does the standard deduction work? 

The amount of your standard deduction depends on several different factors. For example:

• Your filing status
• Whether you're 65 or older
• Whether you're blind
• Whether another taxpayer can claim you as a dependent on their tax return

Note: The IRS adjusts the standard deduction annually for inflation. That's why your 2026 deduction is higher than for 2025. (You can see how that works in the charts for 2025 compared to 2026 below.)

But, for example, let’s say you had $50,000 in income for 2025, and your filing status is single. The standard deduction was $15,750, which, applied to your earned income, would bring your taxable income to $34,250. But for 2026, using that same example, your taxable income would be roughly $33,900.

These are simplified examples. Consult a tax professional to understand what the new amounts mean for your tax situation.

Special Standard Deduction Rules

Extra standard deduction 65 or older and blind

There are extra standard deduction amounts if you or your spouse is blind and if you're 65 or older.

For the additional standard deduction for people who are blind, you must: Be completely blind by the end of a given tax year; Have to have a doctor's certification (in this case, an ophthalmologist or optometrist) that your eyesight is not better than 20/200 (in the best eye with corrective lenses); Or your doctor must certify that your field of vision is 20 degrees or less.

If you are 65 or older or blind, you can claim an additional standard deduction.

For the 2026 tax year, that extra standard deduction is $2,050 if you're single or file as head of household. If you're married, filing jointly or separately, the extra standard deduction is $1,650 per qualifying individual. Remember: For filers 65 or older, the additional standard deduction is on top of the regular standard deduction for a given tax year.

If you're 65 or older and blind, the extra standard deduction is $4,100 for 2026 if you are single or filing as head of household. It's $3,300 per qualifying individual if you are married filing jointly or separately.

Note: Keep in mind that the 2025 GOP/Trump tax and spending bill introduces a temporary bonus deduction for older adults. It can boost your standard deduction, but it can also be claimed by eligible taxpayers who itemize.

For more information, see Kiplinger's report: How the $6,000 Bonus Deduction Works for Those Over 65.

The IRS also announced modest inflation adjustments to the extra standard deduction for those 65 and older.

Limited standard deduction for dependents

Your standard deduction is limited when someone else claims you as a dependent on their tax return. For 2026, the limit is unchanged from 2025: $1,350 or your earned income, plus $450, whichever is greater.

Note: Remember that with these calculations, the total standard deduction still can't exceed the normal standard deduction for your filing status.

Should You Itemize?

Standard deduction vs itemized: Which is better? 

• Most people take the standard deduction, usually because their standard deduction is greater than the deductions they would claim if they itemized.
• Some taxpayers also just find it easier to take the standard deduction.
• However, you might want to consider itemizing if the standard deduction is less than your itemized deductions.

For example, if you own a home, you may be able to deduct your mortgage interest, points, and insurance, which could be more than the standard deduction.

But the decision comes down to more than just mortgage interest. Under the new Trump tax law, the "math" has changed for three specific groups.

For example, the SALT deduction cap has quadrupled ($40,400 for 2026), meaning many high-tax state residents might find itemizing profitable again.

Second, those 65 and older can now benefit from a new $6,000 "senior" bonus deduction, whether they itemize or not.

With new deductions available for car loan interest and some overtime pay and tip income, the gap between the "easy" standard route and the itemized route is narrower than before.

If you're uncertain whether itemizing deductions will save you money on your tax return or whether you can claim the standard deduction, consult a trusted, qualified tax adviser.

Impact of Inflation

Will the standard deduction change?

The standard deduction is adjusted annually for inflation. The amounts for the different filing statuses change each year. (You can see the difference in the following table between the amounts for 2025 vs 2026.)

Please note that the 2025 amounts reflect increases resulting from the new Trump tax and spending bill, enacted on July 4, 2025, as well as inflation adjustments.

2026 Standard Deduction vs 2025

The most recent inflation adjustments for the 2026 standard deduction represent about a 2.2% increase from the prior year.

State Standard Deductions

Do states have standard deductions?

It's also important to note that some states offer standard deductions. However, while some offer standard deductions that mirror the federal amounts, others provide lower standard deductions or none.

Additionally, a few states allow taxpayers to itemize deductions on their state return even if they take the standard deduction on their federal tax return or vice versa. These differences among states mean your tax strategy concerning deductions and itemizing could vary based on where you live.

Since state tax laws can change more frequently than federal tax laws, review your state's current standard deduction rules each year.

Related

• The Extra Standard Deduction for People 65 and Older
• What are the Federal Tax Brackets for 2026 and 2027?
• Claiming the Standard Deduction? Tax Breaks for the Middle Class
• QUIZ: How Much Do You Really Know About the Standard Deduction?