When you file your taxes, you can lower your taxable income using either the standard deduction or itemized deductions—whichever lowers your taxable income more.
This article explains what each option means, how they work, and when you might choose one over the other for tax year 2026.
What’s the standard deduction?
The standard deduction is a fixed amount the Internal Revenue Service (IRS) lets most taxpayers subtract from income before calculating tax. The amount depends on your filing status, and it can be higher if you’re 65 or older or blind.
You can take the standard deduction or itemize your deductions—not both.
Standard deduction amounts
Filing status | 2025 | 2026 |
Single/Married filing separately | $15,750 | $16,100 |
Head of household | $23,625 | $24,150 |
Married filing jointly/Qualifying surviving spouse | $31,500 | $32,200 |
Who qualifies for the standard deduction?
Most taxpayers qualify for the standard deduction. You generally can’t take it if you’re:
An estate, trust, or partnership
Married filing separately and your spouse itemizes
Filing a return for less than 12 months due to an accounting period change
A nonresident alien or dual-status alien, unless specific conditions apply
If none of these apply to you, you can usually take the standard deduction.
What’s the extra standard deduction if you’re older or blind?
If you’re 65 or older, blind, or both, the IRS allows an additional standard deduction.
Filing status | 2025 | 2026 |
Single/Head of household | $2,000 | $2,050 |
Married filing separately | $1,600 | $1,650 |
Married filing jointly (per eligible taxpayer) | $1,600 | $1,650 |
These amounts apply separately for being 65 or older and for being blind. If you qualify for both, you may receive both additional amounts.
Note: For 2026, eligible taxpayers age 65 or older may also qualify for a separate deduction of up to $6,000 ($12,000 for eligible married couples filing jointly), subject to income limits. This deduction is available whether you itemize or take the standard deduction.
What if you’re claimed as a dependent?
For 2026, if someone else can claim you as a dependent, your standard deduction is generally the greater of:
$1,350, or
Your earned income plus $450
Your deduction generally can’t be more than the standard deduction for your filing status. Additional amounts may apply if you’re 65 or older or blind.
What are itemized deductions?
Itemized deductions are specific expenses you can subtract from your income instead of taking the standard deduction.
Common itemized deductions include:
Out-of-pocket medical and dental expenses, subject to IRS limits
State and local income, sales, and property taxes
Mortgage interest
Charitable contributions
Gambling losses, subject to IRS limits
These are reported on Schedule A.
State and local tax (SALT) deduction limits for 2026
For 2026, the maximum deduction for eligible state and local taxes is:
$40,400 for most filing statuses
$20,200 if married filing separately
The deduction limit begins to decrease if your modified adjusted gross income exceeds $505,000 ($252,500 if married filing separately).
The limit won’t be reduced below $10,000 ($5,000 if married filing separately).
Can I deduct charitable donations without itemizing?
Yes. Starting in 2026, you may be able to deduct qualifying cash donations to eligible charitable organizations even if you don’t itemize.
The maximum deduction is:
$1,000 for most filing statuses
$2,000 if married filing jointly
You must meet IRS requirements and keep records of your donations.
If you itemize, different rules apply to charitable contributions, including a new limitation based on your adjusted gross income.
When does it make sense to itemize?
Itemizing may make sense if your total itemized deductions are higher than your standard deduction for 2026.
To decide:
Add up your eligible itemized expenses
Compare that total to your standard deduction
Use whichever amount lowers your taxable income more
Some deductions, including qualifying cash charitable contributions for non-itemizers, may be available in addition to the standard deduction.
Key takeaway
The standard deduction is the simplest option for most taxpayers.
Itemizing can help if you have high deductible expenses.
IRS deduction amounts change over time, so it’s worth checking the current year before you file.
This content is provided for informational purposes only and should not be construed as tax, legal, financial, accounting, or other advice. Rules and regulations vary by location and are subject to change, so please consult with an expert if you need advice specific to you.
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