That distinction trips people up, so this post lays out both years side by side, explains the extra amounts for age and blindness, and covers the rules for people who can be claimed as someone else's dependent. It is general information, not advice for your situation.
Try it: Standard vs itemized calculatorSee which deduction is bigger for 2025 or 2026 — including the SALT cap and the medical-expense floor.The 2026 amounts compared with 2025
The IRS announced the 2026 figures in IR-2025-103 and in Revenue Procedure 2025-32. The 2025 figures are the ones the IRS lists for returns filed in 2026.
| Filing status | Tax year 2025 | Tax year 2026 | Change |
|---|---|---|---|
| Single or married filing separately | $15,750 | $16,100 | +$350 |
| Married filing jointly or surviving spouse | $31,500 | $32,200 | +$700 |
| Head of household | $23,625 | $24,150 | +$525 |
If you are planning ahead, use the 2026 amounts for returns filed in 2027 and the 2025 amounts for the return you file this winter. The 2026 amounts are higher in every filing status.
As of October 18, 2026, the IRS had not yet released its 2027 inflation adjustments, so figures for tax year 2027 are not official yet. If you see a 2027 standard deduction number elsewhere, treat it as an estimate until the IRS publishes its own announcement.
Which return uses which amount
The IRS says the tax year 2026 adjustments generally apply to tax returns filed in 2027. In other words:
- The return you file in early 2027 covers income earned in 2026, so it uses the 2026 standard deduction.
- The return you file this winter (for income earned in 2025) uses the 2025 standard deduction. The IRS repeated the 2025 amounts in Tax Tip 2026-12.
If you are adjusting your withholding or estimating next year's tax, the 2026 column is the one that matters for the return due in April 2027.
Extra amounts for age 65 or older, or blindness
You may add an extra standard deduction amount if you are 65 or older at the end of the tax year, or if you are blind on the last day of the tax year. Each condition counts separately, so a person who is both 65 and blind adds both amounts. The IRS sets the amounts by year.
| Situation | Tax year 2025 | Tax year 2026 |
|---|---|---|
| Each additional amount (married, or a surviving spouse) | $1,600 | $1,650 |
| Each additional amount (unmarried and not a surviving spouse) | $2,000 | $2,050 |
Say a single taxpayer is 67 and not blind in 2026. The basic amount is $16,100, and the unmarried additional amount is $2,050, so the standard deduction would be $18,150. Now say a married couple files jointly in 2026 and both spouses are over 65. The basic amount is $32,200, plus $1,650 for each spouse, so $35,500. These are hypothetical illustrations of the arithmetic only.
Check the age and blindness boxes on Form 1040 or Form 1040-SR so the extra amount is included. Publication 501 explains how the IRS defines blindness and how the age rule is applied.
A separate deduction for people 65 and older
The additional standard deduction is not the same thing as the new senior deduction. The IRS describes the senior deduction as an extra $6,000 per eligible person, available for tax years 2025 through 2028, on top of the additional standard deduction that already exists. It phases out for modified adjusted gross income above $75,000 ($150,000 for joint filers).
To claim it, the IRS says you must include the Social Security number of the qualifying person and, if you are married, file jointly. It is available whether you take the standard deduction or itemize. For details, see our explainer on the new deductions for tips, overtime, car loan interest and seniors.
If someone else can claim you as a dependent
A different formula applies to a person who can be claimed as a dependent on another taxpayer's return. For 2026, the standard deduction cannot exceed the greater of $1,350 or $450 plus the person's earned income. The IRS lists the same two figures for 2025, and notes the total cannot be more than the basic standard deduction for the person's filing status.
This matters for teenagers with part-time jobs and for adult dependents. For the rules on who counts as a dependent, see who can I claim as a dependent.
Who cannot use the standard deduction
The IRS lists a few groups that are not entitled to the standard deduction. They include:
- A married person filing separately whose spouse itemizes deductions.
- A nonresident alien or dual-status alien, with some exceptions the IRS describes in Topic no. 551.
- Someone filing a return for a period of less than 12 months because of a change in accounting period.
- An estate, trust, common trust fund or partnership.
If one of these may apply to you, read Topic no. 551 and Publication 501 for the exceptions rather than relying on a summary.
How the standard deduction fits with itemizing
You subtract either the standard deduction or your itemized deductions, not both. The IRS says most people take the standard deduction, but if your deductible expenses are larger than the standard amount for your filing status, you have the option to itemize. Itemized deductions are listed on Schedule A and can include state and local taxes, real property taxes, mortgage interest, charitable gifts and certain medical expenses, among others.
Our guide to standard deduction versus itemized deductions walks through how the comparison works, and the itemized deductions checklist shows what records to gather. The standard vs. itemized calculator lets you test your own numbers for either year.
Where to confirm the numbers
Before you rely on any figure, open the IRS pages listed in the sources below. Revenue Procedure 2025-32 is the document that sets the 2026 standard deduction, the extra amounts and the dependent rule. Topic no. 551 and Publication 501 explain how the rules work, and the IRS version is the one that counts.
Sources
Figures, dates and rules in this post were checked against these official pages on October 18, 2026. Open them to confirm the current numbers before you act.
- IRS: Tax year 2026 annual inflation adjustments (IR-2025-103)
- IRS: Revenue Procedure 2025-32, 2026 inflation-adjusted amounts (PDF)
- IRS: Topic no. 551, Standard deduction
- IRS: Topic no. 501, Should I itemize?
- IRS: Working Families Tax Cuts deductions for working Americans and seniors (FS-2025-03)
- IRS: Tax Tip 2026-12, New and enhanced deductions for individuals
- IRS: Publication 501, Dependents, Standard Deduction, and Filing Information
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.