What Is the 2026 Standard Deduction? ($32,200 Married, $16,100 Single — More If You're 65+)
The 2026 standard deduction by filing status — including qualifying surviving spouses, the age-65/blind additional amounts, and the dependent limitation — straight from Rev. Proc. 2025-32. These figures already include OBBBA's permanent increase; the optional stack view adds the separate $6,000 senior bonus on top.
Educational lookup, not tax advice — federal income tax only, tax year 2026 (returns filed in 2027). Every figure on this page is computed by the site's tested engine from Rev. Proc. 2025-32 constants.
Your 2026 standard deduction
Example: married filing jointly, both 67 → $32,200 + $1,650 × 2 = $35,500.
The 2026 base amounts (OBBBA already included)
| Filing status | 2026 base standard deduction | Aged/blind add-on, per condition |
|---|---|---|
| Married filing jointly | $32,200 | $1,650 per qualifying spouse |
| Qualifying surviving spouse | $32,200 | $1,650 |
| Head of household | $24,150 | $2,050 |
| Single | $16,100 | $2,050 |
| Married filing separately | $16,100 | $1,650 |
These amounts come from Rev. Proc. 2025-32, and they already reflect the One Big Beautiful Bill Act's permanent increase — the revenue procedure explicitly incorporates P.L. 119-21 §70102. A calculator (or blog post) that adds a further "OBBBA bump" on top is double-counting. Note the two quirks in the add-on column: a qualifying surviving spouse gets the joint base amount but the $1,650 (not $2,050) add-on rate, and married filing separately uses the single base amount with the married add-on rate.
Age 65+ and blind: the §63(f) add-ons stack per person
Each condition — 65 or older at year-end, legally blind — adds one unit, and one person can count both. A single 67-year-old gets $16,100 + $2,050 = $18,150; if also blind, $16,100 + $2,050 × 2 = $20,200. A married couple both 67 gets $32,200 + $1,650 × 2 = $35,500 — and could reach four add-ons if both were also blind. These add-ons only exist if you take the standard deduction rather than itemizing.
Claimed as a dependent? A different, smaller limit
A person who can be claimed as a dependent gets the greater of $1,350 or earned income + $450, capped at the base amount for the filing status. With $800 of earned income that is max($1,350, $1,250) = $1,350. Earn enough and the limit climbs until it hits the normal base amount.
The optional third layer: the $6,000 senior bonus
Separate from everything above, taxpayers 65+ get a temporary $6,000-per-person deduction for 2025–2028 (IRC §151(d)(5)) — not part of the standard deduction, available even to itemizers, and phasing out above $150,000 of MAGI for joint filers. Tick "stack the $6,000 senior bonus" in the calculator to see the three layers together: for a couple both 67 with MAGI $150,000, $32,200 + $3,300 + $12,000 = $47,500 off income. The full phase-out math, the per-person married-couple reading, and the eligibility rules live on the senior bonus deduction calculator.
One honest limitation: the stack view is not modeled for qualifying surviving spouses. Select that combination and the calculator shows the engine's own message — "The senior-bonus stacking view is not modeled for qualifying surviving spouses — compute the $6,000 senior deduction separately."
The standard deduction is the step between AGI and taxable income — see how the result feeds the bracket math in the federal income tax calculator, or read how tax brackets actually work.
Frequently asked questions
Did the One Big Beautiful Bill Act increase the 2026 standard deduction?
Yes — and the increase is already inside these numbers. Rev. Proc. 2025-32, the IRS's 2026 inflation-adjustment revenue procedure, explicitly incorporates OBBBA's permanent standard-deduction increase (P.L. 119-21 §70102), which is how it arrives at $32,200 joint and $16,100 single. Anyone who adds a separate "OBBBA adjustment" on top of these figures is double-counting.
How much extra do I get for being 65 or older, or blind?
Each condition adds a fixed amount to the standard deduction under §63(f): $2,050 per condition if you are unmarried (single or head of household), $1,650 per condition per qualifying spouse if married (also the rate for married filing separately and qualifying surviving spouses). Conditions stack per person — 65+ AND blind counts twice, so a married couple can have up to four add-ons. These add-ons require taking the standard deduction; the separate $6,000 senior bonus does not, and stacks on top even for itemizers.
What if someone can claim me as a dependent?
Your standard deduction is limited to the greater of $1,350 or your earned income plus $450, never more than the base amount for your filing status. Example: with $800 of earned income the limit is $1,350. This tool applies that limitation but does not model age-65/blind add-ons for dependents.
What does a qualifying surviving spouse get?
The married-filing-jointly base amount — $32,200 for 2026 — with the $1,650 (not $2,050) aged/blind add-on rate. Whether you qualify for the status itself (generally the two years after a spouse's death, with a dependent child) is defined in IRS Publication 501. For the senior-bonus stacking view this tool asks you to compute the $6,000 deduction separately on the senior page rather than guessing at the combination.
Sources
Every figure above traces to a primary source (constants verified 2026-08-18):
- Base amounts, aged/blind add-ons, dependent limit — Rev. Proc. 2025-32 (2026 inflation adjustments under §63(c) and §63(f)), which explicitly incorporates the amendments made by P.L. 119-21 §70102.
- The separate $6,000 senior deduction — IRC §151(d)(5), added by P.L. 119-21 §70103; see the IRS OBBBA deductions overview.
Not tax advice: an educational lookup for federal tax year 2026 (returns filed in 2027) — no state tax, no AMT modeling, no NIIT. It does not model aged/blind add-ons for dependents, nonresident-alien or short-year limitations, or the rule for a married-filing-separately filer whose spouse itemizes (generally a $0 standard deduction — see IRS Publication 501). Consult a tax professional for your situation. Values are processed locally in your browser and never transmitted. See the methodology page.