Standard Deduction 2026: Amounts, 65+ Extras and the Senior Deduction

Standard deduction 2026 amounts

The standard deduction is a flat amount you subtract from your income before tax is figured. Most filers take it instead of itemizing. The newest official amounts are for tax year 2026, which covers income earned in 2026 and the return you file in early 2027. The IRS published them on Oct. 9, 2025, in Revenue Procedure 2025-32.

Source: IRS Rev. Proc. 2025-32 (2026); IRS Tax Tip 2026-12 (2025). Changes are our calculation.

The 2025 amounts in the table are the ones the IRS lists after the 2025 law changes, for returns filed in early 2026.

Is the 2027 standard deduction out?

Not yet. As of Oct 31, 2026, the IRS had not released its inflation adjustments for tax year 2027, and its newsroom showed no such release through Oct. 29, 2026. The 2026 amounts were released on Oct. 9, 2025.

When the IRS publishes the 2027 figures, they will apply to income earned in 2027 and returns filed in 2028. We will add them here then rather than guess.

Source: IRS Rev. Proc. 2025-32; IRS Tax Tip 2026-12; IRS newsroom, checked Oct 31, 2026.

Extra standard deduction for 65+ and blind

If you are 65 or older at the end of the year, or blind on the last day of the year, you add an extra amount to your standard deduction. You get one extra amount for age and one for blindness, so someone who is both gets two.

Source: IRS Rev. Proc. 2025-32 (2026); IRS Tax Topic 551 (2025).

The IRS treats you as reaching 65 on the day before your 65th birthday. For 2025 returns, that meant being born before January 2, 1961, per IRS Publication 501.

Here is what the totals look like in 2026 (our calculation from the IRS amounts):

Source: IRS Rev. Proc. 2025-32. Totals are our calculation.

The $6,000 senior deduction (2025 through 2028)

The 2025 tax law, which the IRS calls the One, Big, Beautiful Bill, added a separate deduction for older adults. The IRS calls it the enhanced deduction for seniors. It is claimed on Schedule 1-A of Form 1040, apart from the standard deduction itself.

The rules, from IRS materials:

• Amount: up to $6,000 per eligible person, or up to $12,000 for a married couple if both spouses qualify.
• Years: tax years 2025 through 2028. So it applies to 2026 returns filed in 2027, and to 2027 returns.
• Age: you must be 65 on or before the last day of the tax year.
• On top of other amounts: it is in addition to the regular standard deduction and the 65+ extra amount.
• Itemizers too: it is available whether you take the standard deduction or itemize.
• Social Security number: the IRS form requires a valid SSN for each person claiming it.
• Married couples: you must file jointly to claim it.
• Income limit: it phases out when modified adjusted gross income is over $75,000, or $150,000 for joint filers.

Source: IRS Publication 6142; IRS Tax Tip 2026-14; IRS FS-2025-03; IRS Schedule 1-A (Form 1040).

How the phase-out works

Schedule 1-A spells out the math. Take your modified AGI, subtract $75,000 ($150,000 if married filing jointly), multiply what is left by 6%, and subtract that from $6,000. If the result is zero or less, the deduction is zero. For a couple, each qualifying spouse gets the same reduced amount.

Source: IRS Schedule 1-A (Form 1040), Part V. All math is our calculation.

Example: a retired couple’s 2026 deductions

This is an illustration using IRS rules and amounts, not tax advice for any real household. Say a married couple, both age 67, neither blind, both with valid Social Security numbers, file jointly for 2026 with modified AGI of $95,000.

Source: IRS Rev. Proc. 2025-32; IRS Schedule 1-A (Form 1040). All math is our calculation.

Under the 2026 joint tax table in Rev. Proc. 2025-32, $47,500 of taxable income falls in the 12% bracket. The tax would be $2,480 plus 12% of the $22,700 above $24,800, or $5,204 (our calculation). The full rate tables for every filing status are in Rev. Proc. 2025-32.

Now change one thing: if the same couple had modified AGI of $200,000, the senior deduction would drop to $3,000 each, since 6% of the $50,000 excess is $3,000 (our calculation).

Standard deduction for dependents

If someone else can claim you as a dependent, such as a teenager with a summer job, your 2026 standard deduction is the greater of $1,350 or your earned income plus $450. It cannot be more than the regular standard deduction for your filing status.

For example, a dependent who earned $5,000 from a job in 2026 would have a standard deduction of $5,450 (our calculation). A dependent with only $800 of interest income and no earned income would get $1,350.

Source: IRS Rev. Proc. 2025-32; IRS Tax Topic 551.

When you cannot use the standard deduction

The IRS lists these cases in Tax Topic 551:

• You are married filing separately and your spouse itemizes.
• You were a nonresident alien or dual-status alien during the year.
• You file a return for a period of less than 12 months.
• You are filing for an estate, trust, common trust fund or partnership.

Standard deduction or itemize?

You generally choose whichever gives the larger deduction. Itemized deductions include things like mortgage interest, state and local taxes and charitable gifts. If yours add up to less than your standard deduction, the standard deduction lowers your taxable income more. The senior deduction is available either way.

A quick way to plan:

1. Find your 2026 base amount from the first table.
2. Add any 65+ or blind extras.
3. Total your likely itemized deductions from last year’s records.
4. Compare the two and use the larger.
5. Check the senior deduction separately if you or your spouse are 65 or older.

Your deductions shape your take-home pay and refund. To see how federal tax fits a monthly plan, try our take-home pay calculator or the 50/30/20 budget calculator. Our inflation calculator shows how prices have changed while these amounts were adjusted.

This page is general information about IRS rules, not tax advice. Your situation may involve credits, other deductions or state rules not covered here. The IRS instructions for your return or a tax professional can help with specifics.

See how we check every number on our method page, or browse more budgeting guides.