In short: The 2026 standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. Itemize only if your itemized deductions beat it, plus the new cash charity deduction of up to $1,000, or $2,000 joint, that non-itemizers get from 2026. A married couple on $180,000 with a new $400,000 mortgage itemizes $44,968.38 and saves $2,369.04.
The choice in one sentence
Every filer subtracts either the standard deduction or the total of their itemized deductions from income, whichever is larger. The deduction comes off the top of taxable income, so its value is the difference between the two totals multiplied by your marginal rate.
The 2026 standard deduction
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly, or surviving spouse | $32,200 |
| Head of household | $24,150 |
| Married filing separately | $16,100 |
Three adjustments change the figure for some filers:
- Age 65 or older, or blind. Each condition adds $1,650 for a married person, or $2,050 for an unmarried filer who is not a surviving spouse. A married couple filing jointly who are both 65 or older have a standard deduction of $35,500.
- Dependents. Someone who can be claimed as a dependent on another return has a standard deduction of no more than the greater of $1,350 and their earned income plus $450, capped at the normal amount.
- Married filing separately. If one spouse itemizes, the other must itemize too.
The senior deduction, 2025 through 2028
For tax years 2025 to 2028, each person aged 65 or older by the end of the year can take an extra deduction of $6,000. It sits on top of the additional standard deduction above, and it is available whether or not you itemize. A married couple must file jointly to claim it, and each qualifying person needs a Social Security number on the return.
It phases out by 6% of modified adjusted gross income above $75,000, or $150,000 on a joint return. A single filer at $90,000 keeps $6,000 minus 6% of $15,000, which is $5,100. At $175,000 it is gone.
For a single filer aged 65 with $70,000 of income, the three layers add up like this:
| Deductions applied | Total deduction | Federal income tax |
|---|---|---|
| Basic standard deduction | $16,100 | $6,570.00 |
| Plus the additional $2,050 for age | $18,150 | $6,119.00 |
| Plus the $6,000 senior deduction | $24,150 | $5,254.00 |
The two age-related amounts together save this filer $1,316.00. The site's federal income tax calculator applies the basic standard deduction only. A filer over 65 can approximate these amounts by entering them as pre-tax deductions, which lowers taxable income by the same amount.
What you can itemize
Itemized deductions are listed on Schedule A. The large ones for most households are:
- State and local taxes, called SALT: state income tax or, instead, sales tax, plus property tax. For 2026 the total is capped at $40,400, or $20,200 if married filing separately.
- Home mortgage interest on up to $750,000 of debt used to buy, build or improve a main or second home, or $375,000 if married filing separately. Loans taken out on or before 15 December 2017 keep the older $1,000,000 limit.
- Charitable gifts to qualifying organizations. From 2026, only the part of your gifts that exceeds 0.5% of adjusted gross income counts.
- Medical and dental expenses, but only the part that exceeds 7.5% of adjusted gross income.
The SALT cap and its phase-down
The 2026 cap of $40,400 shrinks for higher incomes. It falls by 30% of modified adjusted gross income above $505,000, but never below $10,000.
| Modified adjusted gross income | SALT cap for 2026 |
|---|---|
| $505,000 or less | $40,400 |
| $550,000 | $26,900 |
| $600,000 | $11,900 |
| About $606,334 or more | $10,000 |
Under current law the cap rises by 1% a year through 2029 and returns to $10,000 in 2030.
A new deduction for non-itemizers
From 2026, a filer who takes the standard deduction can also deduct cash gifts to qualifying charities: up to $1,000, or $2,000 on a joint return. Gifts of property, gifts to donor-advised funds and gifts to supporting organizations do not qualify.
This changes the comparison. Itemizing now has to beat the standard deduction plus whatever cash charity deduction you would otherwise get. For a couple who give $2,000 or more in cash, the effective bar is $34,200, not $32,200.
Three households, worked through
Each example uses the 2026 brackets and treats the stated income as adjusted gross income with no other adjustments. Mortgage interest is the first year of a 30-year loan at 6.5%, taken from the site's amortization schedule.
A single renter on $75,000. State income tax of $4,500 and $1,500 of cash gifts to charity. The charity floor is 0.5% of $75,000, which is $375, so $1,125 of the gifts counts. Itemized deductions total $5,625. The standard deduction plus the $1,000 non-itemizer charity deduction is $17,100. Tax is $7,450.00 taking the standard deduction and $9,974.50 itemizing. Standard deduction wins by $2,524.50.
A single homeowner on $95,000. A new $300,000 mortgage with $19,401.28 of first-year interest, $7,000 of state and property tax, and $2,000 of gifts, of which $1,525 counts above the $475 floor. Itemized deductions total $27,926.28 against $17,100. Tax is $11,850.00 standard and $9,468.22 itemized. Itemizing saves $2,381.78.
A married couple on $180,000. A new $400,000 mortgage with $25,868.38 of first-year interest, $14,000 of state and property tax, and $6,000 of gifts, of which $5,100 counts above the $900 floor. Itemized deductions total $44,968.38 against $34,200. Tax is $21,500.00 standard and $19,130.96 itemized. Itemizing saves $2,369.04.
| Household | Itemized total | Standard plus charity | Tax, standard | Tax, itemized | Better choice |
|---|---|---|---|---|---|
| Single renter, $75,000 | $5,625.00 | $17,100.00 | $7,450.00 | $9,974.50 | Standard by $2,524.50 |
| Single homeowner, $95,000 | $27,926.28 | $17,100.00 | $11,850.00 | $9,468.22 | Itemize by $2,381.78 |
| Married homeowners, $180,000 | $44,968.38 | $34,200.00 | $21,500.00 | $19,130.96 | Itemize by $2,369.04 |
Why itemizing fades over time
Mortgage interest is usually the largest itemized deduction, and it shrinks every year as the balance falls. On a $300,000 loan at 6.5%, interest is $19,401.28 in year one and $16,745.08 in year ten. A household that only just clears the standard deduction when the loan is new can fall below it a few years later without anything else changing.
Bunching gifts into one year
When itemized deductions sit just below the standard deduction, giving several years of donations in a single year can push that year over the line and take the standard deduction in the others.
A married couple on $150,000 with $12,000 of state and property tax and no mortgage give $10,000 a year to charity.
- Giving every year: itemized deductions would be $21,250, less than $32,200, so each year they take the standard deduction plus the $2,000 non-itemizer charity deduction. Tax is $14,900.00 a year, $44,700.00 over three years.
- Giving three years' worth at once: in year one, $30,000 of gifts, of which $29,250 counts above the floor, plus $12,000 of tax makes $41,250, so they itemize and pay $13,349.00. In years two and three they give nothing, take the $32,200 standard deduction, and pay $15,340.00 each year. Over three years they pay $44,029.00.
The same $30,000 reaches charity and the couple pays $671.00 less tax. The donor-advised fund calculator models this over longer horizons; note that gifts to a donor-advised fund do not qualify for the non-itemizer deduction.
The limit for the top bracket
From 2026, filers in the 37% bracket have their itemized deductions reduced by 2/37 of the lesser of the deductions and the amount by which their income, counted before the deductions, exceeds the start of the 37% bracket. In practice this caps the tax value of each itemized dollar at about 35 cents rather than 37. It affects only filers whose income, counted before itemized deductions, reaches the 37% bracket, which starts at $640,600 of taxable income single or $768,700 joint.
Common mistakes
Comparing itemized deductions with the old standard deduction. The 2026 figures are $16,100, $32,200 and $24,150.
Counting the full SALT bill. Only up to the cap counts, and the cap shrinks above $505,000 of modified adjusted gross income.
Counting all charitable gifts. From 2026, the first 0.5% of adjusted gross income in gifts does not count for itemizers.
Forgetting what itemizing gives up. Itemizers lose the non-itemizer cash charity deduction of up to $1,000 or $2,000.
Assuming the decision is permanent. It is made fresh every year, and the right answer often changes as a mortgage ages.
Try it with your own numbers
The federal income tax calculator applies the standard deduction and the 2026 brackets, and the tax refund calculator compares the result with what was withheld. The mortgage calculator shows how much interest a loan charges each year. 2026 federal income tax brackets lists every band, and marginal vs effective tax rate explains why a deduction is worth your marginal rate.
Frequently asked questions
What is the standard deduction for 2026?
When should I itemize instead of taking the standard deduction?
What is the SALT deduction limit for 2026?
Can I deduct charitable donations without itemizing in 2026?
What is the $6,000 senior deduction?
Does a mortgage always make itemizing worthwhile?
Sources
- Internal Revenue Service, Revenue Procedure 2025-32, section 4.14, standard deduction amounts, the dependent limit and the additional amounts for age and blindness for 2026. irs.gov/pub/irs-drop/rp-25-32.pdf
- 26 U.S. Code section 164(b)(7), the limitation on the deduction for state and local taxes and its phase-down. law.cornell.edu/uscode/text/26/164
- 26 U.S. Code section 68, the overall limitation on itemized deductions for taxable years beginning after 2025. law.cornell.edu/uscode/text/26/68
- 26 U.S. Code section 163(h), the limit on deductible home mortgage interest. law.cornell.edu/uscode/text/26/163
- Internal Revenue Service, Working Families Tax Cuts: tax deductions for working Americans and seniors, including the $6,000 deduction for seniors. irs.gov/newsroom/one-big-beautiful-bill-act-tax-deductions-for-working-americans-and-seniors
- Internal Revenue Service, Working Families Tax Cuts provisions, including the charitable deduction for non-itemizers from 2026. irs.gov/newsroom/working-families-tax-cuts
- Internal Revenue Service, Topic no. 506, Charitable contributions, including the 0.5% floor for itemizers from 2026. irs.gov/taxtopics/tc506
- Internal Revenue Service, Topic no. 502, Medical and dental expenses. irs.gov/taxtopics/tc502