Standard Deduction for 2026

2026 standard deduction by filing status

When itemizing beats the standard deduction

Itemizing only wins when your deductible expenses, state and local taxes (capped at $10,000), mortgage interest, charitable contributions, and qualified medical expenses above 7.5% of AGI, add up to more than the standard deduction.

For most households the SALT cap alone makes itemizing a losing proposition: $10,000 of taxes plus a typical mortgage-interest payment rarely clears the $31,500 MFJ standard deduction.

Bunching strategy for itemizers

Taxpayers near the itemization threshold often 'bunch' two years of charitable giving into a single tax year, pushing one year above the standard deduction and taking it in the alternating year. A donor-advised fund makes this easy without forcing the charity to receive the lump sum.

Frequently Asked Questions

Can I take the standard deduction and itemize?

No, it's one or the other per tax year. Pick whichever produces the larger deduction.

Does the standard deduction reduce my AGI?

No, the standard deduction is subtracted from AGI to compute taxable income. AGI itself is fixed by your income and above-the-line adjustments (IRA contributions, HSA, student-loan interest).

Do dependents get a standard deduction?

Yes, but it's limited. For 2026, a dependent's standard deduction is the greater of $1,400 or their earned income plus $450, capped at the regular standard deduction ($15,750).

Primary sources

• IRS Rev. Proc. 2025-32, Inflation adjustments for 2026 , Internal Revenue Service. Verified May 10, 2026.
• IRS Publication 501, Standard Deduction , Internal Revenue Service. Verified May 10, 2026.