Standard deduction
The standard deduction is a flat amount, set by your filing status, that reduces the income your tax is figured on when you do not itemize. For 2026 it is $16,100 for single filers and $32,200 for married couples filing jointly.
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How it works
For 2026, the standard deduction is $16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly, and $24,150 for heads of household. Different amounts apply if you are 65 or older, are blind, or can be claimed as someone else’s dependent. Because it comes off income before the brackets apply, it lowers taxable income rather than the tax itself.
Itemizing is the alternative. Instead of the flat amount, you total specific deductible expenses, such as home mortgage interest or certain state and local taxes, each under its own rules and limits. Itemizing generally lowers your tax only when that total is larger than your standard deduction. Some filers cannot take the standard deduction at all, including a married person filing separately whose spouse itemizes.
Taking the standard deduction does not rule out every other deduction. Some, such as eligible student loan interest or contributions to a health savings account, can be claimed in addition to it under their own rules. That is one reason two people with the same salary and the same filing status can end up with different taxable income.
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Sources and further reading
Examples are illustrative and focus on U.S. personal finance. This page is educational, not individual financial, investment, tax, or legal advice. Read our editorial approach or report a correction.