Standard Deduction 2026 — Filing Status Thresholds and When to Itemize
The standard deduction is the single most impactful line item on most Americans' tax returns. For the 2026 tax year, the IRS has raised the standard deduction to $16,100 for single filers and $32,200 for married couples filing jointly — increases driven by cumulative inflation adjustments under the Tax Cuts and Jobs Act framework. These higher thresholds mean that even more taxpayers will find the standard deduction more beneficial than itemizing. Understanding when to take the standard deduction versus itemizing is not just an academic exercise. The decision directly determines how much taxable income you report to the IRS, and getting it wrong in either direction costs real money. Roughly 90% of taxpayers currently claim the standard deduction, but that does not mean itemizing is never the better choice — particularly for homeowners with large mortgages, residents of high-tax states, or individuals with significant charitable giving. This guide breaks down the 2026 standard deduction amounts by filing status, explains the additional deductions available to taxpayers over 65 or those who are blind, and provides a practical framework for deciding whether to itemize. If you have already read our [Federal Tax Brackets for 2026](/article/federal-tax-brackets-for-2026-rates-income-thresholds-and-filing-strategies) guide, this article picks up where that one left off.