Standard Deduction 2026: What You'd Need to Beat It
$16,100 single and $32,200 filing jointly. What it takes to beat it changed this year: the state and local tax cap is now $40,400 rather than $10,000, so state taxes alone can clear the bar.
The amounts are easy to look up and every page publishes them. The question worth asking is what your deductions would have to total to be worth itemising at all, and the answer to that is different in 2026 from any year since 2018.
What is the standard deduction for 2026?
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly and surviving spouses | $32,200 |
| Head of household | $24,150 |
| Married filing separately | $16,100 |
IRS Revenue Procedure 2025-32, section 63(c)(2), tax year 2026, read from the document on 27 September 2026.
Two adjustments sit on top. If you are 65 or over, or blind, add $1,650, and both apply if both are true. If you are also unmarried and not a surviving spouse the addition is $2,050 instead. A dependent's standard deduction is capped at the greater of $1,350 or $450 plus their earned income.
What would you need to beat it?
Itemised deductions totalling more than your standard amount. Four categories carry almost all of it.
- State and local taxes, capped at $40,400 for 2026 and $20,200 for married filing separately. Income tax and property tax together, under one cap.
- Mortgage interest, on acquisition debt within the statutory limit.
- Charitable contributions, to qualifying organisations, with substantiation.
- Medical expenses, but only the portion above 7.5% of adjusted gross income, which is why they rarely help.
One thing worth being clear about, because it is the most common misunderstanding: you do not benefit from your whole itemised total. You benefit from the amount above the standard deduction. Itemising $16,600 as a single filer is worth $500 of extra deduction, not $16,600.
Why the answer changed this year
Because the state and local tax cap went from $10,000 to $40,400, and that reopens a door shut since 2018.
Under a $10,000 cap, a single filer's state and local taxes could never beat a $16,100 standard deduction on their own. The arithmetic forbade it. You needed mortgage interest or charitable gifts to make up the remaining $6,100, and most people had neither in sufficient size.
State income tax computed from our own 2026 state tables at $150,000 for a single filer, against the $16,100 standard deduction. Property tax counts toward the same $40,400 cap and is not included here, so these are floors rather than totals.
At $150,000 no state quite clears the standard deduction on income tax alone, which is why property tax is usually the line that decides it. Add a property tax bill and the combined figure clears $16,100 across a much wider set of states and incomes than it did at a $10,000 cap.
The practical consequence: if you last checked whether itemising was worth it before 2025, that check is out of date. A homeowner in a state with an income tax is the profile most likely to have flipped.
Two caveats that stop this being a blanket recommendation. The higher cap phases down above $505,000 of modified adjusted gross income, so the highest earners do not get it. And it is scheduled to revert to $10,000 in 2030, which makes this a decision to recheck annually rather than settle once.
What the standard deduction does not do
It does not reduce payroll tax. FICA applies to gross wages with no deduction taken first, which is why a larger deduction never lowers the Social Security and Medicare lines on your payslip.
It also does not change your bracket directly. It changes the taxable income the brackets are indexed by, which is a different thing and the subject of our guide to the 2026 brackets. To see what a given salary leaves after both, the salary pages run the whole stack.
Frequently asked questions
What is the standard deduction for 2026?
$16,100 for single filers and married filing separately, $32,200 for married filing jointly and surviving spouses, and $24,150 for heads of household. These are the section 63(c)(2) amounts in IRS Revenue Procedure 2025-32.
What would I need to beat the standard deduction?
Itemised deductions totalling more than your standard amount. The main categories are state and local taxes up to the $40,400 cap, mortgage interest, charitable gifts, and medical expenses above 7.5% of adjusted gross income. Everything below the total is worth nothing.
Did the SALT cap change?
Yes, and it is the reason this decision is worth rechecking. The state and local tax deduction cap is $40,400 for 2026, against $10,000 before 2025. For a single filer, state and local taxes alone can now exceed the standard deduction, which was arithmetically impossible under the old cap.
Is the standard deduction higher if you are 65 or older?
Yes. An additional $1,650 applies for age 65 or over and again for blindness, so someone who is both gets two additions. If you are unmarried and not a surviving spouse the additional amount is $2,050 instead of $1,650.
What is the standard deduction for a dependent?
It cannot exceed the greater of $1,350 or the sum of $450 and the individual's earned income, capped at the ordinary standard deduction for their filing status. A student with a summer job is the usual case.
Should I itemise or take the standard deduction?
Add your deductible items and compare. Take whichever is larger, and note that you only benefit from the amount above the standard deduction, not from the whole of your itemised total. Most filers still take the standard deduction.
Does the standard deduction reduce my Social Security and Medicare tax?
No. FICA applies to gross wages with no deduction taken first. The standard deduction reduces taxable income for federal income tax only, which is why your payroll tax does not fall when your deduction rises.
Will the SALT cap stay at $40,400?
It is scheduled to rise about 1% a year through 2029 and then revert to $10,000 in 2030 unless Congress acts. It also phases down above $505,000 of modified adjusted gross income. Check the current figure before relying on it for a future year.
Researching and writing about Canadian personal finance since 2026.
Last reviewed September 2026 · How we research
“Standard Deduction 2026: What You'd Need to Beat It.” Vault Nerd, https://www.vaultnerd.com/learn/standard-deduction-2026, updated September 2026.
- IRS Revenue Procedure 2025-32, tax year 2026: section 63(c)(2) standard deduction amounts, section 63(f) additional amounts for the aged or blind of $1,650 and $2,050, and the section 63(c)(5) dependent limit of the greater of $1,350 or $450 plus earned income
- The $40,400 state and local tax deduction cap for 2026 is statutory rather than an inflation adjustment and is not in Revenue Procedure 2025-32. Figure as reported by Fidelity, Thomson Reuters and Jackson Hewitt, which agree on the amount, the $505,000 phase-down threshold and the 2030 reversion to $10,000. Confirm against the IRS before relying on it.
- Tax Foundation, 2026 State Income Tax Rates and Brackets
General information, not tax advice. No product is reviewed on this page and Vault Nerd has no affiliate relationship in this category, including with tax software. Figures checked September 2026.