2026 Standard Deduction by Filing Status
| Filing Status | Standard Deduction |
|---|---|
| Single | $15,000 |
| Married Filing Jointly (MFJ) | $30,000 |
| Married Filing Separately (MFS) | $15,000 |
| Head of Household | $22,500 |
| Qualifying Surviving Spouse | $30,000 |
Additional Deduction for Age 65+ or Blind
| Status | Per-Condition Addition |
|---|---|
| Single / Head of Household | +$1,600 |
| Married (any status) | +$1,300 |
"Per condition" means 65+ counts once, blind counts once — you can stack both. A married couple where both spouses are 65+ get +$2,600 added to their $30,000 = $32,600 total.
When Does Itemizing Beat the Standard Deduction?
Itemize if your total qualifying expenses exceed your standard deduction:
Biggest itemized deductions:
- Mortgage interest: On loans up to $750,000 (new loans). Average homeowner deducts $9,000–$16,000/year
- SALT (State and Local Taxes): Capped at $10,000 — property tax + income or sales tax
- Charitable contributions: Cash gifts to qualifying organizations; non-cash items need appraisal at >$5,000
- Medical expenses: Only the amount exceeding 7.5% of AGI; rarely meaningful unless costs are catastrophic
Example: Who should itemize?
A married couple in New York owns a home:
- Mortgage interest: $18,000
- SALT cap: $10,000
- Charitable donations: $4,000
- Total itemized: $32,000 > $30,000 standard → itemize, save $2,000 × marginal rate
The same couple without a mortgage: $10,000 SALT + $4,000 charity = $14,000 < $30,000 → take the standard deduction.
SALT Cap: A Key Limiting Factor
The $10,000 SALT cap (enacted 2017, extended through at least 2025) hits hardest in high-tax, high-cost states: California, New York, New Jersey, Connecticut, Illinois.
A California homeowner paying $12,000 in property tax + $15,000 in state income tax = $27,000 SALT. They can only deduct $10,000. Congress has periodically debated lifting or eliminating this cap — check the current tax law status.
Common Mistake: Double-Counting
You cannot claim the same expense in two places. If you use the standard deduction, you cannot additionally deduct mortgage interest (that's for itemizers). Similarly, pre-tax 401(k) and HSA contributions reduce your AGI before either deduction is applied — they're separate from the standard/itemized choice.
Use our Tax Refund Estimator to see how your deduction choice affects your refund or balance due.