Standard deduction, tax year 2026

For taxable years beginning in 2026, the basic standard deduction amounts under 26 U.S.C. 63(c)(2) (as amended by One Big Beautiful Bill Act section 70102) are: married individuals filing joint returns and surviving spouses $32,200; heads of households $24,150; single individuals and married individuals filing separately $16,100. The 2026 married-filing-jointly standard deduction of $32,200 is an increase of $2,200 over the 2025 amount of $30,000. Authority: 26 U.S.C. 63(c); IRS Rev. Proc. 2025-32 section 4.14.