What Is the Standard Deduction?
The standard deduction is a fixed dollar amount that reduces your adjusted gross income (AGI) before federal income tax rates are applied. It is available to most taxpayers who choose not to itemize their deductions. Taking the standard deduction is simpler than itemizing, and for the majority of taxpayers, it results in a lower taxable income than itemizing would.
The standard deduction is set by Congress and adjusted annually by the IRS for inflation. Its amount depends on your filing status — single, married filing jointly, married filing separately, or head of household — and can also be affected by age and whether you can be claimed as a dependent.
2026 Standard Deduction Amounts
The IRS sets the standard deduction each year, adjusted for inflation. For 2026, the amounts are:
| Filing Status | 2026 Standard Deduction | Notes |
|---|---|---|
| Single | $16,100 | Also applies to Married Filing Separately |
| Married Filing Jointly | $32,200 | Double the single amount |
| Head of Household | $24,150 | Higher than single, lower than MFJ |
Source: IRS Revenue Procedure 2025-32. These are the official 2026 standard deduction amounts. The IRS adjusts them annually for inflation. Verify at irs.gov for any updates.
How the Standard Deduction Reduces Taxable Income
The standard deduction is subtracted from adjusted gross income (AGI) to arrive at taxable income — the amount that federal tax brackets apply to:
- Gross income — Total wages, self-employment, investments, and other income
- Adjusted gross income (AGI) — Gross income minus above-the-line adjustments
- Taxable income — AGI minus the standard deduction (or itemized deductions)
A larger standard deduction means a lower taxable income. A single filer earning $70,000 in 2026 pays tax on $53,900 — not $70,000.
Standard Deduction Amounts by Filing Status
See the 2026 amounts above for current-year figures. The table below shows the general structure:
| Filing Status | Relationship |
|---|---|
| Single | Base amount |
| Married Filing Jointly | Double the single amount |
| Married Filing Separately | Same as single |
| Head of Household | Higher than single, lower than MFJ |
Standard Deduction vs. Itemized Deductions
Every taxpayer must choose between taking the standard deduction and itemizing individual deductions. Itemized deductions include things like mortgage interest, state and local taxes (subject to a cap), charitable contributions, and certain medical expenses above a threshold.
If your total itemized deductions exceed the standard deduction for your filing status, itemizing produces a lower taxable income and may reduce your tax. If itemized deductions are smaller than the standard deduction, taking the standard deduction is generally more favorable.
The 2017 Tax Cuts and Jobs Act significantly increased the standard deduction amounts and capped the deductibility of state and local taxes (SALT) at $10,000. As a result, the share of taxpayers who itemize decreased substantially, and most wage earners now take the standard deduction. Provisions of that law are scheduled to sunset in coming years, which may change this dynamic — one more reason why rules noted on this site are subject to change.
Additional Standard Deduction for Age and Blindness
Taxpayers who are 65 or older, or who are legally blind, may be entitled to an additional standard deduction amount on top of the base. This additional amount also varies by filing status and is inflation-adjusted. Married taxpayers may claim additional amounts for each qualifying spouse.
Calculators that allow age inputs may incorporate this additional amount into their estimates; many do not. This is one reason calculator outputs can differ from actual tax liability for older taxpayers.
How Calculators Use the Standard Deduction
Most salary and take-home pay calculators assume the standard deduction for simplicity. When a calculator takes your gross salary and computes estimated federal tax, it typically subtracts the standard deduction for your filing status to arrive at taxable income, then applies bracket math to that taxable income figure.
If you itemize deductions rather than taking the standard deduction, your actual taxable income and tax liability will differ from what a standard-assumption calculator shows. This is a common source of discrepancy between calculator outputs and actual paycheck withholding or year-end tax liability.
A single filer earning $70,000 in 2026:
- Standard deduction: $16,100
- Taxable income: $70,000 − $16,100 = $53,900
Without the standard deduction, brackets would apply to the full $70,000 — producing a much higher tax bill. The $16,100 deduction shelters that income from federal tax entirely.
Applying the 2026 brackets to $53,900:
- 10% on $0 – $12,400 = $1,240
- 12% on $12,400 – $50,400 = $4,560
- 22% on $50,400 – $53,900 = $770
Federal income tax ≈ $6,570 — effective rate of about 12.2% on $53,900 taxable income, or 9.4% on the $70,000 gross.
Dependents and the Standard Deduction
Taxpayers who can be claimed as dependents on another person's return have a different standard deduction calculation. In general, their standard deduction is limited to the greater of a fixed minimum amount or their earned income plus a fixed addition, up to the regular standard deduction ceiling. Calculators that do not ask about dependent status typically assume the full standard deduction, which may not apply to all users.