The standard deduction explained: how much is it and who can take it?

By FastBuySale Newsroom · 5 Nov 2026 · 1h ago

How much is the standard deduction?

The standard deduction explained simply: it is a fixed dollar amount that reduces the income you are taxed on. For tax year 2026 the IRS sets it at $16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly, and $24,150 for heads of household.

Most filers choose between this flat amount and itemizing individual deductions, and you can't do both. The IRS describes your standard deduction as the sum of a basic amount plus any additional amounts for age or blindness. It is generally adjusted each year for inflation and depends on your filing status, whether you are 65 or older or blind, and whether another taxpayer can claim you as a dependent.

The IRS announced the tax year 2026 adjustments in October 2025 (IR-2025-103). They generally apply to returns filed in 2027. The amounts reflect changes under the law the IRS refers to as the One, Big, Beautiful Bill (OBBB).

Tax year 2026: $16,100 for single filers and married filing separately; $32,200 for married filing jointly and surviving spouses; $24,150 for heads of household.

Tax year 2025 (returns filed in 2026): the OBBB raised the amounts to $15,750 for single and married filing separately, $31,500 for married filing jointly, and $23,625 for heads of household.

Why it matters: the deduction comes off your income before the tax brackets apply. For 2026, the IRS lists a 10% rate on taxable income of $12,400 or less for single filers ($24,800 for joint filers), then 12% above that, rising through 22%, 24%, 32% and 35% to a top rate of 37% on single incomes over $640,600 ($768,700 jointly). A larger deduction means less income reaches those brackets. You can estimate the effect with the calculators at

Readers evaluating Standard deduction should separate marketing claims from the actual rule text that governs their account or product. When two summaries disagree, the governing document or statute wins. If a rule depends on your age, filing status, or income band, re-check it when any of those facts change. Life events quietly move people across thresholds they last reviewed years earlier.

Extra amounts for age 65+ and blindness

You can claim an additional standard deduction if you are 65 or older at the end of the tax year, and another if you are blind on the last day of the tax year. The IRS treats you as 65 on the day before your 65th birthday; for tax year 2025, that means anyone born before January 2, 1961.

For tax year 2025, the additional amount for age or blindness is $1,600 each, rising to $2,000 if you are also unmarried and not a surviving spouse. A single taxpayer who is both 65 and blind gets the basic amount plus both additional amounts.

To claim it, check the boxes for age or blindness on Form 1040 or Form 1040-SR. Publication 501 gives the IRS definition of blindness.

Separate from the standard deduction, the IRS says that for tax year 2025 seniors 65 and older may be eligible for an enhanced senior deduction of $6,000, subject to an adjusted gross income limit. You need a valid SSN, must file jointly if married, and claim it on Schedule 1-A (Form 1040).

A useful habit is to write down your goal, time horizon, and cash buffer before you change any election related to Standard deduction. Decisions made during a stressful week are the ones people reverse later at a cost. Educational explainers like this one cannot replace personalized advice for complex situations such as divorce orders, inherited accounts, or cross-border tax residency. Escalate those cases to a qualified professional.

The limit for dependents

If another taxpayer can claim you as a dependent, such as a student whose parents claim them, your standard deduction is limited. For 2025, it is the greater of $1,350 or your earned income plus $450, but never more than the basic standard deduction for your filing status.

In practice, a dependent with a part-time job gets a deduction that grows with their earnings up to the normal cap, while a dependent with only investment income is held to the $1,350 floor for 2025.

This is a common surprise for first-time filers. Check whether someone can claim you before assuming you get the full amount; the IRS 'How much is my standard deduction?' tool and Publication 501 walk through it.

Keep digital and paper copies of confirmations after every change. Screenshots of election pages, email receipts, and year-end statements make tax season and job changes far less chaotic. Compare fees the same way you would compare two similar listings before you buy: look at what you pay each year, what you get, and whether a simpler option meets the same need.

Who can't take the standard deduction

The IRS lists several groups who aren't entitled to it: a married person filing separately whose spouse itemizes; an individual who was a nonresident alien or dual-status alien during the year (with exceptions); someone filing a return for less than 12 months because of a change in annual accounting period; and estates, trusts, common trust funds and partnerships.

The exceptions for nonresident or dual-status aliens include a nonresident alien married to a US citizen or resident who makes a joint election with their spouse to be treated as a US resident for the whole year, someone who becomes a citizen or resident by year-end under the same joint election, and certain students and business apprentices from India eligible under Article 21 of the US-India tax treaty. Publication 519 has the details.

The married-filing-separately rule catches many couples: if one spouse itemizes, the other must itemize too, even if their own standard deduction would have been larger.

If a rule depends on your age, filing status, or income band, re-check it when any of those facts change. Life events quietly move people across thresholds they last reviewed years earlier. Automation helps. Calendar reminders for annual reviews, automatic transfers, and beneficiary checkups reduce the chance that a good plan dies from neglect.

Standard deduction or itemize?

You can't take the standard deduction if you itemize. The IRS points to Topic 501, 'Should I itemize?', for that decision. The simple test is to add up the deductions you could itemize and compare the total with your standard deduction; generally you would choose whichever is larger.

There is one more case: if you had a net qualified disaster loss and elect to increase your standard deduction by that amount, you figure the standard deduction on Schedule A (Form 1040). See the Schedule A and Form 4684 instructions.

Because the amounts change every year with inflation and with new legislation, always check the figure for the specific tax year you are filing. Keep records of anything you might itemize so you can compare the two options quickly. Our beginner money guides at explain related topics step by step.

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Educational explainers like this one cannot replace personalized advice for complex situations such as divorce orders, inherited accounts, or cross-border tax residency. Escalate those cases to a qualified professional. When in doubt about a number that changes every year, describe your plan qualitatively first, then look up the current official figure for the tax year you care about before you act.

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