Standard Deduction 2026: Single, Married Filing Jointly, Head of Household
2026 standard deduction by filing status
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly (MFJ) | $32,200 |
| Married Filing Separately | $16,100 |
| Head of Household (HOH) | $24,150 |
| Qualifying Surviving Spouse | $32,200 |
Source: IRS Rev. Proc. 2025-32. The TCJA roughly doubled the standard deduction in 2018; it remained large after the 2025 OBBBA did not reduce it, and it continues to be adjusted for inflation each year.
Federal income tax for single filers 2026
The standard deduction is subtracted from gross income (after 401(k) and other pre-tax contributions) to arrive at federal taxable income. Tax brackets apply to that taxable amount.
| Gross income | Taxable income | Federal income tax | Effective fed rate |
|---|---|---|---|
| $40,000 | $23,900 | $2,620 | 6.6% |
| $60,000 | $43,900 | $5,020 | 8.4% |
| $80,000 | $63,900 | $8,770 | 11.0% |
| $100,000 | $83,900 | $13,170 | 13.2% |
| $120,000 | $103,900 | $17,570 | 14.6% |
| $150,000 | $133,900 | $24,734 | 16.5% |
| $200,000 | $183,900 | $36,734 | 18.4% |
Note: effective rate here is federal income tax divided by gross income. FICA (Social Security and Medicare) is separate and adds roughly 7.65% on top for wages under the Social Security wage base.
Federal income tax for married filing jointly 2026
| Household gross | Taxable income | Federal income tax | Effective fed rate |
|---|---|---|---|
| $40,000 | $7,800 | $780 | 1.9% |
| $60,000 | $27,800 | $2,840 | 4.7% |
| $80,000 | $47,800 | $5,240 | 6.6% |
| $100,000 | $67,800 | $7,640 | 7.6% |
| $120,000 | $87,800 | $10,040 | 8.4% |
| $150,000 | $117,800 | $15,340 | 10.2% |
| $200,000 | $167,800 | $26,340 | 13.2% |
Standard deduction vs itemizing
Most taxpayers take the standard deduction because it exceeds their itemizable expenses. Common itemized deductions include:
- Mortgage interest: deductible on loans up to $750,000 (first and second home).
- State and local taxes (SALT): capped at $10,000 for property + income or sales taxes combined.
- Charitable contributions: cash gifts to qualifying organizations.
- Medical expenses: only the portion exceeding 7.5% of AGI.
If your mortgage interest plus SALT alone already total $16,100 or more, itemizing likely beats the standard deduction.
Frequently Asked Questions
Should I take the standard deduction or itemize?
Take whichever is larger. In 2026 the standard deduction is $16,100 for single filers. If your itemized deductions (mortgage interest, state and local taxes up to $10,000, charitable contributions, large medical expenses) add up to more, itemize. Most people find the standard deduction is higher.
Does the standard deduction reduce my FICA taxes?
No. The standard deduction reduces federal income tax only. Social Security (6.2%) and Medicare (1.45%) are charged on your gross wages before any deductions are applied.
What is the standard deduction for someone 65 or older in 2026?
People 65 or older receive an extra standard deduction of $2,050 (if unmarried) or $1,650 per qualifying person for married couples. So a single filer 65 or over gets $16,100 plus $2,050 for a total of $18,150.
Source: IRS Rev. Proc. 2025-32; P.L. 119-21 (OBBBA 2025). Federal income tax only; state taxes not shown. General information, not tax advice. Last updated 2026-11-04.