Tax years 2026 and 2025 Verified 2026-10-10

Standard deduction calculator for 2026

For tax year 2026, the federal standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly and qualifying surviving spouses, and $24,150 for heads of household. Each box for age 65 or blindness adds $1,650, or $2,050 for single filers and heads of household.

By Michael Lip, independent developer. Federal estimate only; not a CPA or tax adviser.

Tax year

Filing status

Age and blindness boxes You were born before January 2, 1962 You are blind Your spouse was born before January 2, 1962 Your spouse is blind

The boxes for a spouse apply only to married filing jointly and married filing separately.

Dependent Another taxpayer can claim you (or your spouse if you file jointly) as a dependent

Cases with no standard deduction You file a separate return and your spouse itemizes deductions You were a nonresident alien or a dual-status alien during the year The return is for less than 12 months because of a change of accounting period

The calculation runs in your browser. No input is sent anywhere.

Estimated standard deduction, tax year 2026

$16,100

A deduction from income. It is not tax saved and not a refund.

Basic amount used$16,100

Boxes counted0

Additional amount for each box$2,050

Additional amount, total$0

Basic amount for 2026: $16,100.

On 2026-10-10 the IRS had not published the final 2026 forms. The 2025 forms use line 12e.

Federal estimate only

See the method and the IRS sources ›

Basic standard deduction for 2026 and 2025

Basic standard deduction and additional amount for each box, tax years 2026 and 2025
Filing status	2026 basic	2025 basic	2026 for each box	2025 for each box
Single	$16,100	$15,750	$2,050	$2,000
Married filing jointly	$32,200	$31,500	$1,650	$1,600
Qualifying surviving spouse	$32,200	$31,500	$1,650	$1,600
Head of household	$24,150	$23,625	$2,050	$2,000
Married filing separately	$16,100	$15,750	$1,650	$1,600

2026 amounts: Rev. Proc. 2025-32, section 4.14. 2025 basic amounts: Publication 501 (2025), Table 6. 2025 amounts for each box: IRS Topic no. 551.

Additional amount for age 65 or blindness

There are two boxes for each person: one for age and one for blindness. A person who is 65 or older and also blind counts two boxes. You count boxes only for yourself and your spouse.

Age: the IRS treats a person as 65 on the day before the 65th birthday. For tax year 2025, that is a person born before January 2, 1961 (Publication 501). For tax year 2026, that is a person born before January 2, 1962 (Publication 505, Worksheet 2-4).

Blindness: the test applies on the last day of the year. A person who is not totally blind must have a certified statement from an eye doctor. Publication 501 gives the definition.

Spouse: on a joint return, count the boxes that apply to each spouse. On a separate return, the IRS chart for 2025 says that you can check the boxes for your spouse if your spouse had no income, is not filing a return, and cannot be claimed as a dependent on the return of another person. This page uses the same condition for 2026.

Tax year 2026, basic amount plus the additional amount for each box

Tax year 2026 standard deduction by filing status and number of age or blindness boxes, TaxBreakCalc arithmetic
Filing status	1 box	2 boxes	3 boxes	4 boxes
Single	$18,150	$20,200	Not possible	Not possible
Married filing jointly	$33,850	$35,500	$37,150	$38,800
Qualifying surviving spouse	$33,850	$35,500	Not possible	Not possible
Head of household	$26,200	$28,250	Not possible	Not possible
Married filing separately	$17,750	$19,400	$21,050	$22,700

These 2026 values are TaxBreakCalc arithmetic from Rev. Proc. 2025-32, section 4.14. They are not copied from a final IRS chart. On 2026-10-10 the IRS had published the 2026 Form 1040-SR only as a draft that is marked DO NOT FILE. The draft chart shows the same 14 values.

Tax year 2025, IRS chart values

Tax year 2025 standard deduction by filing status and number of age or blindness boxes
Filing status	1 box	2 boxes	3 boxes	4 boxes
Single	$17,750	$19,750	Not possible	Not possible
Married filing jointly	$33,100	$34,700	$36,300	$37,900
Qualifying surviving spouse	$33,100	$34,700	Not possible	Not possible
Head of household	$25,625	$27,625	Not possible	Not possible
Married filing separately	$17,350	$18,950	$20,550	$22,150

The engine computes these 2025 values. They are equal to the 14 values of Publication 501 (2025), Table 7, and of the final Form 1040-SR (2025) chart.

Standard deduction for a dependent

If another taxpayer can claim you as a dependent, the basic amount has a limit. The limit is the greater of $1,350 or your earned income plus $450. The limit cannot be more than the basic amount for your filing status. These two figures are the same for tax year 2025 (Publication 501) and tax year 2026 (Rev. Proc. 2025-32, section 4.14).

The boxes for age and blindness are added after the limit. For 2025, Publication 501, Table 8, line 7b adds $2,000 ($1,600 if married) for each box. For 2026, Publication 505, Worksheet 2-4, line 5 adds $1,650 ($2,050 if single or head of household) for each box.

The 2025 IRS worksheet for dependents (Publication 501, Table 8)

1.Line 1: enter your earned income. If none, enter 0.

2.Line 2: $450.

3.Line 3: add lines 1 and 2.

4.Line 4: $1,350.

5.Line 5: enter the larger of line 3 or line 4.

6.Line 6: enter the 2025 amount for your filing status: $15,750 single or married filing separately, $31,500 married filing jointly, $23,625 head of household.

7.Line 7a: enter the smaller of line 5 or line 6.

8.Line 7b: multiply $2,000 ($1,600 if married) by the number of boxes.

9.Line 7c: add lines 7a and 7b. This is the standard deduction for 2025.

For tax year 2026, Publication 505, Worksheet 2-4 uses the same method with the 2026 amounts. Earned income is wages, salaries, tips, professional fees and other pay for work that you do. For this rule it also includes a taxable scholarship or fellowship grant. Self-employment income has one more step. Publication 505 (2026), Worksheet 2-4 tells you to reduce earned income by your allowed deduction for self-employment tax. For 2025, the Standard Deduction Worksheet for Dependents in the Instructions for Form 1040 subtracts the amount on Schedule 1, line 15, which is the deductible part of self-employment tax. This page does not compute that amount. Enter earned income after you subtract it.

The four dependent examples of Publication 501 (2025)

Tax year 2025 dependent examples from IRS Publication 501
IRS example	Facts	Earned income	Boxes	2025 standard deduction
Example 1	Single, age 16. Wages $150. Interest $780.	$150	0	$1,350
Example 2	Married filing separately, age 22. Spouse does not itemize. Wages $3,800. Interest $1,500.	$3,800	0	$4,250
Example 3	Single, age 18, blind. Wages $2,900. Interest $1,300.	$2,900	1	$5,350
Example 4	Single, age 18. Wages $7,000. Business loss $3,000. Interest $500.	$4,000	0	$4,450

The facts are from Publication 501 (2025). The engine of this page computes each result. Each result is equal to the IRS answer. The IRS examples do not count interest as earned income. In Example 4 the business loss decreases earned income to $4,000.

Tax year 2026, single dependent with no boxes

Tax year 2026 standard deduction for a single dependent at six earned income levels
Earned income	2026 standard deduction
$0	$1,350
$900	$1,350
$901	$1,351
$4,000	$4,450
$15,650	$16,100
$20,000	$16,100

These six rows are TaxBreakCalc scenarios. They are not IRS examples.

When the standard deduction is zero

For tax year 2026, Publication 505 says that the standard deduction is zero if you file a separate return and your spouse itemizes deductions, if you are a dual-status alien, or if you file a return for a period of less than 12 months because you change your accounting period.

For tax year 2025, Publication 501 lists the same three cases and also a nonresident alien. You are a dual-status alien if you were a nonresident alien and a resident alien in the same year.

IRS Topic no. 551 lists a nonresident alien and a dual-status alien together as persons who are not entitled to the standard deduction. The calculator has one check box for the two cases. It uses that check box for tax year 2026 and for tax year 2025.

There are exceptions. One example is a nonresident alien who is married to a U.S. citizen or resident alien at the end of the year and chooses to be treated as a U.S. resident. IRS Publication 519 has the rules. This page does not apply the exceptions.

This is not the $6,000 deduction for seniors

The additional amount on this page is part of the standard deduction. The enhanced deduction for seniors is a different deduction. IRS Topic no. 551 describes it separately from the standard deduction: for tax year 2025, an amount of $6,000 for a person who is 65 or older, with an income limit, on Schedule 1-A (Form 1040). Publication 505 (2026) gives a maximum of $6,000, or $12,000 if both spouses are eligible.

This page does not compute that deduction. Use the senior deduction calculator.

How the calculator works and what it does not model

1.If a zero case applies, the result is $0.

2.Start with the basic amount for the tax year and the filing status.

3.For a dependent, use the smaller of the basic amount or the dependent limit.

4.Add the additional amount for each age or blindness box.

The page does not compare the standard deduction with itemized deductions.
The page does not compute the enhanced deduction for seniors.
The page does not include an increase for a net qualified disaster loss.
The page does not apply the exceptions for nonresident aliens and dual-status aliens.
The page does not apply the rule for a taxpayer or spouse who died during the year.
The page does not compute the deductible part of self-employment tax. A dependent with self-employment income subtracts it from earned income before the entry.
The page does not test who is a dependent, who is blind, or which filing status applies. You enter those facts.
The page does not compute taxable income, tax, a refund or state tax.
The IRS has its own tool: How much is my standard deduction? This page is not an IRS tool.

Primary IRS sources and scope

Tax years 2026 and 2025 · verified 2026-10-10 · client-only inputs · pending CPA sign-off

Rev. Proc. 2025-32 and Publication 505 supply the 2026 amounts. Publication 501 and the final Form 1040-SR for 2025 supply the 2025 amounts and the 2025 chart. This page does not use a final 2026 Form 1040, a final 2026 Form 1040-SR or a 2026 Publication 501.

Educational estimate of the federal standard deduction for tax years 2026 and 2025. It does not compare itemized deductions. It does not calculate taxable income, tax, a refund, state tax or the enhanced deduction for seniors. It does not cover every special rule. It is general information and it is not written for your own return. Check your figures with the IRS instructions or a tax professional.