IRS 2026 Standard Deduction Amounts by Filing Status

Rev. Proc. 2025-32 states standard-deduction amounts for taxable years beginning in 2026: $32,200 for married individuals filing joint returns and surviving spouses, $24,150 for heads of households, and $16,100 for unmarried individuals and for married individuals filing separate returns. (Rev. Proc. 2025-32) The document also states a dependent limitation and an additional amount for the aged or blind.

This original record-reading guide is a general reading aid, not cited evidence. It does not depict a source record; the article text and source links provide the facts.

Key points

• 2026 basic standard deduction: $32,200 (married filing jointly / surviving spouse), $24,150 (head of household), $16,100 (unmarried), $16,100 (married filing separately).
• 2026 dependent’s standard deduction cannot exceed the greater of $1,350 or the dependent’s earned income plus $450.
• 2026 additional standard deduction for age or blindness is $1,650, rising to $2,050 if the individual is also unmarried and not a surviving spouse.
• The cited Rev. Proc. 2025-32 text states these figures for taxable years beginning in 2026.

Basic deduction by filing status

The IRS’s Rev. Proc. 2025-32 states directly: “For taxable years beginning in 2026, the standard deduction amounts under § 63(c)(2) are as follows: Married Individuals Filing Joint Returns and Surviving Spouses (§ 1(j)(2)(A)) $32,200; Heads of Households (§ 1(j)(2)(B)) $24,150; Unmarried Individuals (other than Surviving Spouses and Heads of Households) (§ 1(j)(2)(C)) $16,100; Married Individuals Filing Separate Returns (§ 1(j)(2)(D)) $16,100” (Rev. Proc. 2025-32, https://www.irs.gov/pub/irs-drop/rp-25-32.pdf).

This article reports the quoted amounts for taxable years beginning in 2026. It does not determine an individual reader’s tax year, filing status, eligibility, or whether itemizing would be preferable.

Dependent’s standard deduction

If someone can be claimed as a dependent on another person’s return, their own standard deduction is capped differently than the basic amounts above. Rev. Proc. 2025-32 specifies: “For taxable years beginning in 2026, the standard deduction amount under § 63(c)(5) for an individual who may be claimed as a dependent by another taxpayer cannot exceed the greater of (1) $1,350, or (2) the sum of $450 and the individual’s earned income” (Rev. Proc. 2025-32, https://www.irs.gov/pub/irs-drop/rp-25-32.pdf).

Age or blindness add-on

For 2026, Rev. Proc. 2025-32 states: “For taxable years beginning in 2026, the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.” (Rev. Proc. 2025-32)

This article does not compare that provision with other deductions or determine how it applies to an individual return.

Why other IRS pages differ

The cited IRS credits-and-deductions page displays 2025 basic-standard-deduction figures, and the cited Publication 501 page is titled “Publication 501 (2025), Dependents, Standard Deduction, and Filing Information.” (IRS Credits & Deductions; Publication 501) This article compares those displayed labels with the quoted 2026 statements in Rev. Proc. 2025-32.

The underlying statute, as amended, is described in Rev. Proc. 2025-32 itself: “Section 70102 of the OBBBA amends § 63(c)(7) to make the temporary increases of the basic standard deduction amounts provided in § 63(c)(2) that were effective for taxable years beginning after December 31, 2017, and before January 1, 2026, permanent, and further increased the base amounts. As a result, § 63(c)(7) as amended by the OBBBA provides that, for taxable years beginning after December 31, 2024, the basic standard deduction amounts provided in § 63(c)(2) are increased to $15,750 for single individuals and married individuals filing separate returns; $23,625 for heads of households; and $31,500 for married individuals filing a joint return and surviving spouses” (Rev. Proc. 2025-32, https://www.irs.gov/pub/irs-drop/rp-25-32.pdf).

The quoted Rev. Proc. text says its $15,750 / $23,625 / $31,500 base amounts apply to taxable years beginning after December 31, 2024. The cited credits-and-deductions page displays the same figures. (Rev. Proc. 2025-32; IRS Credits & Deductions) The cited Publication 501 page carries a 2025 title. This article does not interpret page-review dates or determine whether every figure on a page corresponds to its title year.

The sources cited here display both the quoted 2026 amounts in Rev. Proc. 2025-32 and the specified 2025-labelled amounts on the other cited IRS pages. This article does not establish a rule for identifying the tax year of every page or source.

This article also does not address who is barred from claiming the standard deduction at all — such as a married person filing separately whose spouse itemizes, certain nonresident or dual-status aliens, filers with a short tax year, or estates, trusts, common trust funds, or partnerships. Those eligibility rules are covered separately in IRS Topic no. 551 (https://www.irs.gov/taxtopics/tc551) and are not addressed here.

Source links

https://www.irs.gov/pub/irs-drop/rp-25-32.pdf https://www.irs.gov/taxtopics/tc551 https://www.irs.gov/publications/p501 https://www.irs.gov/credits-deductions-for-individuals