Most filers claim the standard tax deduction. It’s easy and the deduction amounts (they differ based on your filing status) are increased annually to account for inflation. The IRS has released the amounts you can claim on your 2026 tax return that you’ll file in 2027. But don’t automatically claim the standard amount. Some tax years, it’s worth itemizing.
Deductions can help reduce your taxable income. The less money subject to taxes, the smaller your annual bill to Uncle Sam.
Some people get the most advantageous deduction amount by itemizing. Most of us, however, claim the standard deduction, especially after the Tax Cuts and Jobs Act (TCJA) of 2017 dramatically increased those amounts. The One Big Beautiful Bill (OBBB) Act made these TCJA changes permanent.
Even better, every year the standard deductions amounts — there are several because the amounts depend on your filing status — get reviewed by the Internal Revenue Service. That usually leads to at least some hike in the standard deduction amounts.
And sometimes, like earlier this year, they get a bump because of legislation. That’s what happened with the OBBB Act became law on July 4. One of the tax reform bill’s sections increased the 2025 tax year standard deduction amounts. More on that a bit later.
Best of all, the standard deduction amounts are easy to find. They’re printed right on Form 1040, as shown on the individual income tax form’s 2025 tax year draft version below. In case you’re wondering, I, not the IRS, added the red box to highlight them.
Those amounts are the focus of this Part 2 of the ol’ blog’s annual 10-part inflation series, which looks at the 2026 standard deduction amounts, and more.
Standard deduction amounts x 2: This post is about the coming 2026 tax year standard deduction amounts. But since those deductions are based on inflation’s effect on 2025 amounts, I’m starting with the OBBB’s changes to those numbers.
As mentioned, the new tax law provisions increased the amounts we’ll see on our 2025 1040s.
Now, single filers — that’s unmarried taxpayers and married partners filing separate returns — now can claim $15,750 instead of the year’s original $15,000 amounts. Heads of households’ standard amount now is $23,625 instead of $22,500 set last fall. And married couples who file a joint Form 1040, as well as surviving spouses, can claim a standard deduction of $31,500 on their 2025 returns instead of the prior $30,000.
When adjusted for a 4 percent inflation rate, those deduction amounts for the 2026 tax year will be —
- $16,100 for single taxpayers and married individuals who file separate returns, a bump of $350;
- $24,150 for head of household filers, an increase of $525; and
- $32,200 for married filing jointly couples and surviving spouses, $700 more than this year’s new standard claim.
At the risk of being repetitive (and because I like tables), below is a comparison of this year’s new 2025 standard deduction amounts and those that will be available in 2026. Again, note the dates, that is the tax years, to which these amounts apply.
Filing Status | 2025 Standard Deductions Use these amounts to file 2025 taxes in 2026 | 2026 Standard Deductions Use these amounts to file 2026 taxes in 2027 |
| Single | $15,750 | $16,100 |
| Head of Household | $23,625 | $24,150 |
| Married Filing Jointly | $31,500 | $32,200 |
| Qualifying Widow or Widower (Surviving Spouse) | $31,500 | $32,200 |
| Married Filing Separately | $15,750 | $16,100 |
Age adds to deductions: The standard deduction amounts shown above apply to most taxpayers younger than 65.
The age distinction is important because the tax code allows older filers and those who are visually impaired to claim additional standard deduction amounts. And you can do so simply by ticking a checkbox on your tax return.
Each added standard deduction amount option is separate for each filer, meaning that an older married couple could check up to four boxes on their joint return. The total number of boxes checked then is used to determine the filer(s) standard deduction amount.
For the 2026 tax year, filers age 65 or older and/or legally blind taxpayers get an additional standard deduction amount. It will be $1,650 for each qualifying circumstance. That’s $50 more than the $1,600 allowed on 2025 returns.
The additional standard deduction amount in age/vision situations is increased next year to $2,050 if the individual is also unmarried and not a surviving spouse. That’s also a $50 increase of the $2,000 allowed this tax year.
Then there’s the new Senior Bonus. This $6,000 tax deduction, created as part of the OBBB, is in addition to the existing age add-on, can be claimed on 2025 filings on the new Form 1040 Schedule 1-A. But you can claim regardless of which deduction method, standard or itemizing, you use.
Note, however, there is an earnings limit. The Senior Bonus phases out for taxpayers with modified adjusted gross income (MAGI) of more than $75,000 if a single filer, or $150,000 for jointly filing taxpayers. It’s also temporary, ending after the 2028 tax year.
Finally, if you’re a tax filer who also can be claimed as a dependent on another filer’s tax return, in 2025 your standard deduction amount cannot be more than the greater of either $1,350 or the sum of $450 and the dependent filer’s earned income. Those are the same amounts that apply for the 2025 tax year.
Itemized deduction issues: While most of us claim the standard deduction, you can choose every year which deduction method to use. And you definitely should at least take a look at both options.
Don’t just assume that taking the standard route is the best tax deduction map to follow. You know that old tax saying: Assuming can get your a$$ kicked by the IRS in the form of a higher tax bill.
OK, maybe that’s just my personal old tax saying, but you get the idea. Double check your deduction choice so that you don’t cheat yourself at filing time. Changes in your financial and/or life might mean itemizing might give you the better tax result.
Even the IRS endorses such actions, noting that taxpayers always want to use the deduction method that gives them the larger amount to offset your income. If that’s itemizing, then you should do the extra work to get a better tax deduction result.
I also want to repeat my earlier reference about choosing deduction method every year. Things change. One year, itemizing might be better. The next year, it’s wiser to take the standard deduction.
Knowing what’s available on the standard side gives you a baseline to use in measuring your potential itemized expenses.
For some folks, even under the new tax law, their total itemized deduction amount will still be more than their standard deduction amount. In these cases, by all means itemize. You can find more claim opportunities in my post on maximizing itemized deductions.
More inflation info on the way: Sorry for so many numbers when the focus was on a tax deduction that’s supposed to be simple and easy. But that’s not uncommon when comes to taxes.
And more are on the way. Next up is a look at inflation changes that affect common tax credits and tax deductions.
The table of contents below previews what’s ahead in the 2026 version of tax-related inflation changes. It also is a good indicator of why I do it as a series.
- 2026 tax rates and income brackets
- Standard deduction amounts and itemized deduction considerations
- Credits and deductions, including adoption costs and assistance, Lifetime Learning Credit, Earned Income Tax Credit, educators’ expenses, interest on education loans and transportation fringe benefits
- Medical-related tax provisions, including contributions to a flexible spending account (FSA), health savings account (HSA), medical savings account (MSA), and eligible long-term care premiums
- Capital gains tax income brackets, estate and gift tax limits, kiddie tax, kiddie tax, and nanny tax
- Alternative Minimum Tax exemption amounts and One Big Beautiful Bill Act changes for 2026, along with the Social Security wage base increase amount and other pay-related taxes
- International worker tax issues, including foreign income and housing exclusions
- Retirement (e.g., IRA etc.) and pension plan contribution limits2025 tax rates and income brackets
- Penalties, for both individuals and tax pros, for things such as failure to file a timely 1040 or certain information returns
- Standard mileage deduction rates (This is the final component, since the IRS issues these adjustments and later in the year.)
Again, I know all y’all tax geeks want as much tax information as soon as possible. I get it. So, I really appreciate your patience when comes to my extended presentation of the 2026 tax inflation info.
This post also appeared on my Don’t Mess With Taxes Substack.
