The 2026 standard deduction is $16,100 (single / married filing separately) and $32,200 (married filing jointly). Head of household: $24,150. Additional standard deduction for age 65+ or blind: $1,600 (single/HoH), $1,300 (married). The TCJA's near-doubling of the standard deduction is now permanent — the One Big Beautiful Bill Act (OBBBA), signed July 4, 2025, prevented the reversion to pre-TCJA levels. The standard deduction will NOT drop to ~$8,300 in 2027. It is inflation-indexed annually and permanent.
At a glance
Key Facts
Standard Deduction 2026 — Single / MFS
$16,100. Permanent under OBBBA (inflation-indexed annually). Will NOT revert to ~$8,300.
Standard Deduction 2026 — Married Filing Jointly
$32,200. Permanent under OBBBA. Exactly double the single amount — no marriage penalty or bonus on the standard deduction.
Standard Deduction 2026 — Head of Household
$24,150. Permanent under OBBBA.
Additional Standard Deduction — Age 65+ or Blind
An extra $1,600 per person (single or head of household) or $1,300 per person (married). A married couple where both spouses are 65+ add $2,600 to the $32,200 MFJ standard deduction = $34,800 combined. OBBBA also added a new $6,000 senior deduction per person (65+) through 2028 — in addition to the standard deduction.
Standard Deduction vs Itemising
To benefit from itemising, your total deductions (mortgage interest, SALT up to ~$40,400 in 2026, charitable, medical above 7.5% AGI) must exceed the standard deduction. With the standard deduction permanent at $16,100/$32,200, approximately 90% of taxpayers still benefit from taking the standard deduction. The group most likely to itemise: high-income homeowners in high-tax states with significant mortgage interest and state taxes.
Introduction
One of the most impactful provisions of the Tax Cuts and Jobs Act (TCJA) was the near-doubling of the standard deduction — from approximately $6,350 (single) in 2017 to $12,000 in 2018, now grown to $16,100 in 2026 after annual inflation adjustments. This change meant that approximately 90% of taxpayers chose the standard deduction over itemising, dramatically simplifying tax returns for most households. The One Big Beautiful Bill Act (OBBBA), signed July 4, 2025, made this higher standard deduction permanent. It will not revert. This guide explains the confirmed 2026 standard deduction amounts, who benefits most, and how planning strategies work now that the deduction is permanent.
Section 01
Why the Standard Deduction Did NOT Drop in 2027
Many guides written before July 2025 warned that the standard deduction would drop to approximately $8,300 (single) / $16,600 (married) in 2027 if the TCJA expired. That scenario no longer exists.
The One Big Beautiful Bill Act (OBBBA), signed July 4, 2025, made the standard deduction permanent:
No reversion to pre-TCJA levels. The $8,300 / $16,600 estimates were based on pre-TCJA law adjusted for inflation — that reversion will not happen.
Inflation indexing continues. The standard deduction will grow slightly each year based on CPI. The 2027 standard deduction will be approximately $16,300–$16,500 (single), not $8,300.
No Schedule A pressure. The roughly 90% of taxpayers who take the standard deduction will continue to do so in 2027, 2028, and beyond.
The planning urgency around 'prepare to itemise in 2027' is gone. Deduction tracking, charitable bunching to clear the standard deduction threshold, and pre-paying expenses into 2026 are now ordinary year-round planning — not deadline-driven actions.
Section 02
How the Standard Deduction Works — 2026 Examples
The standard deduction reduces your taxable income dollar-for-dollar. You take either the standard deduction or your total itemised deductions — whichever is higher.
Example 1: Single Renter, No Major Deductions
Gross income: $65,000. Standard deduction: $16,100. Taxable income: $48,900.
Federal income tax (approximate): 10% × $11,925 + 12% × ($48,475 – $11,925) = $1,193 + $4,386 = ~$5,578 on the first $48,475; 22% on remaining $425 = $94. Total ≈ $5,672.
Effective federal rate: 8.7% (after standard deduction). Marginal rate: 22%.
Example 2: Married Couple, Both Working
Combined gross income: $180,000. Standard deduction: $32,200. Taxable income: $147,800.
In the 22–24% bracket range. Effective federal rate approximately 15–16%.
To benefit from itemising: total deductible items (mortgage interest + SALT + charity + medical) must exceed $32,200.
Example 3: Senior (65+) — Extra Deductions
Single, age 67. Standard deduction: $16,100 + $1,600 (age addition) = $17,700.
OBBBA senior deduction: additional $6,000 through 2028 (income limits apply — phases out above $75,000 MAGI).
Total effective deduction: $23,700 (for eligible seniors under the income limit).
Who Should Still Itemise
Itemising makes sense when total itemised deductions exceed the standard deduction. Most likely candidates: (1) homeowners with large mortgages in high-tax states — SALT deduction now up to ~$40,400 + significant mortgage interest can exceed $32,200 MFJ; (2) taxpayers with major charitable giving above standard deduction level; (3) taxpayers with large medical expenses above 7.5% AGI in a high-cost medical year.
Section 03
Charitable Bunching — Still Valuable With Permanent Standard Deduction
Even with the standard deduction permanent at $16,100 (single) / $32,200 (MFJ), charitable bunching remains a useful strategy — especially for moderate donors who give below the standard deduction threshold in any given year.
The bunching idea: Instead of giving $8,000/year to charity (below the $16,100 standard deduction threshold for a single filer), give $16,000 every other year. In the 'bunching year', you may exceed the standard deduction and itemise — claiming the full $16,000 charitable deduction plus other itemisable expenses. In the off year, take the standard deduction.
Donor-Advised Funds (DAFs) supercharge bunching: Contribute 3–5 years of planned giving to a DAF in one year (deductible immediately), then distribute to charities over time. This maximises the itemising benefit in the contribution year while smoothing your actual charitable grants.
Appreciated stock donations: Donating long-term appreciated stock to charity (or a DAF) avoids capital gains while generating a full fair market value deduction. This is independent of the standard deduction mechanics — any amount donated can be deducted if you itemise, and even in standard deduction years, the capital gains avoidance benefit persists when donating stock directly to charity.
Standard deduction vs itemising decisions, charitable bunching strategy, and senior deduction eligibility require CPA guidance for your specific situation.
⚠ Not for simple single-state returns. Free filing is fine for straightforward W-2 situations.
When do the TCJA standard deduction provisions expire?
They do not expire. The TCJA's higher standard deduction was originally set to expire after December 31, 2026. The One Big Beautiful Bill Act (OBBBA), signed July 4, 2025, made it permanent. The standard deduction is now $16,100 (single) / $32,200 (married) for 2026, will grow with inflation in 2027 and beyond, and will not revert to pre-TCJA levels (~$8,300 / $16,600) unless future Congress acts to change it.
Q
Will Congress extend the TCJA standard deduction?
It already did. The One Big Beautiful Bill Act (OBBBA), signed July 4, 2025, made the standard deduction permanent. There is no further extension needed — the higher standard deduction is now a permanent feature of the US tax code. Questions about extension referred to the 2025 legislative debate, which has been resolved.
Q
Does the $10,000 SALT cap still apply in 2026?
The SALT cap was raised by OBBBA from $10,000 to approximately $40,400 for 2026 (increasing by ~1% per year through 2029, then reverting to $10,000 in 2030 unless Congress acts). For 2026, the higher SALT cap significantly increases the attractiveness of itemising for high-income, high-tax-state residents. Married filing separately: $10,000 SALT cap unchanged.
Q
What is the standard deduction for 2026 if I'm 65 or older?
The 2026 standard deduction for single filers age 65+ is $17,700 ($16,100 base + $1,600 age addition). For married couples where both spouses are 65+: $34,800 ($32,200 + $2,600 combined age addition). Additionally, OBBBA added a new $6,000 senior deduction per person age 65+ for 2026–2028, subject to income phase-out above $75,000 (single) / $150,000 (MFJ). Eligible seniors may effectively shelter more income than the standard deduction amounts alone suggest.
Disclaimer:This guide provides general tax information for educational purposes only. Standard deduction amounts are per IRS published figures for tax year 2026. OBBBA provisions (senior deduction) include income phase-outs — consult a CPA for your specific situation. This is not tax advice.