IRS figures, with the source
2026 and 2025 standard deduction
The standard deduction is a set amount of your income that is not taxed at all. Most people take it instead of listing their deductions one by one, so it is the first thing taken off your income before the tax brackets are applied.
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly (or qualifying surviving spouse) | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
| Filing status | Standard deduction |
|---|---|
| Single | $15,750 |
| Married filing jointly (or qualifying surviving spouse) | $31,500 |
| Married filing separately | $15,750 |
| Head of household | $23,625 |
| 2026 | 2025 | |
|---|---|---|
| Unmarried (single or head of household) | $2,050 | $2,000 |
| Married (filing jointly or separately) | $1,650 | $1,600 |
A newer extra for people 65 and older
For tax years 2025 through 2028, people age 65 or older can claim an extra $6,000 deduction ($12,000 on a joint return when both spouses qualify). It is on top of the extra standard deduction above, and it shrinks by 6% of the amount your modified adjusted gross income goes over $75,000 ($150,000 for joint filers). The IRS reports it on Schedule 1-A of Form 1040.
If someone else can claim you as a dependent
A dependent's standard deduction is the greater of $1,350 or their earned income plus $450, and never more than the regular standard deduction for their filing status. The amounts are the same for 2026 and 2025.
Why the 2025 number moved
In October 2024 the IRS announced a 2025 standard deduction of $15,000 for single filers. A law signed in July 2025 (Public Law 119-21) raised it, and IRS Revenue Procedure 2025-32 gives the new 2025 amounts shown above. Pages that still show $15,000, $30,000 and $22,500 for 2025 are using the earlier announcement.
Where these numbers come from
- Rev. Proc. 2025-32, 2026 inflation adjustments, including the changes made by Public Law 119-21 (the One, Big, Beautiful Bill Act). Published October 9, 2025. irs.gov
- IR-2025-103, IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill. Published October 9, 2025. irs.gov
- Form 1040-ES (2026), Estimated Tax for Individuals. Published February 12, 2026. irs.gov
- Rev. Proc. 2025-32, 2026 inflation adjustments, including the changes made by Public Law 119-21 (the One, Big, Beautiful Bill Act). Published October 9, 2025. irs.gov
- Rev. Proc. 2024-40, 2025 inflation adjustments. Published October 22, 2024. irs.gov
- FS-2025-03, Working Families Tax Cuts: Tax deductions for working Americans and seniors. Published July 14, 2025. irs.gov
The 2025 extra amounts for age 65 or older or blind are from Revenue Procedure 2024-40, which Revenue Procedure 2025-32 left unchanged.