Standard deduction
| Filing status | Tax year 2026 | Tax year 2025 |
|---|---|---|
| Single | $16,100 | $15,750 |
| Married filing jointly | $32,200 | $31,500 |
| Married filing separately | $16,100 | $15,750 |
| Head of household | $24,150 | $23,625 |
| Qualifying surviving spouse | $32,200 | $31,500 |
Additional standard deduction for age 65 or older or blind
| Filing status | Tax year 2026 | Tax year 2025 |
|---|---|---|
| Married (each spouse) or qualifying surviving spouse | $1,650 | $1,600 |
| Single or head of household | $2,050 | $2,000 |
The amount is added once for being 65 or older and once more for being blind.
Senior deduction (tax years 2025 through 2028)
Up to $6,000 per person who is 65 or older by the end of the year, on top of the standard deduction, and available whether you itemize or not. It's reduced by 6% of modified AGI over $75,000 ($150,000 married filing jointly). You need a valid Social Security number, and married couples must file jointly to claim it. Sources: Schedule 1-A for 2025 and the 2026 draft.
If someone can claim you as a dependent
Your standard deduction is the larger of $1,350 or your earned income plus $450, but not more than the regular standard deduction for your filing status. This rule is the same for 2025 and 2026.
Gross income filing thresholds
| Filing status and age | Tax year 2026 (expected) | Tax year 2025 |
|---|---|---|
| Single, under 65 | $16,100 | $15,750 |
| Single, 65 or older | $18,150 | $17,750 |
| Married filing jointly, both under 65 | $32,200 | $31,500 |
| Married filing jointly, one spouse 65 or older | $33,850 | $33,100 |
| Married filing jointly, both 65 or older | $35,500 | $34,700 |
| Married filing separately, any age | $5 | $5 |
| Head of household, under 65 | $24,150 | $23,625 |
| Head of household, 65 or older | $26,200 | $25,625 |
| Qualifying surviving spouse, under 65 | $32,200 | $31,500 |
| Qualifying surviving spouse, 65 or older | $33,850 | $33,100 |
You must file if your gross income is at least the amount shown. You must also file if your net earnings from self-employment are $400 or more. The 2025 amounts are from the 2025 Form 1040 instructions. The 2026 amounts are expected: they're the 2026 standard deduction plus the additional amounts, and the IRS will publish the official chart with the 2026 Form 1040 instructions. Dependents have their own rules; the do I need to file tool covers the simple case.
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Free 15-minute callNot ready yet? Get a reminder in JanuaryOfficial sources: Rev. Proc. 2025-32 (tax year 2026) ↗ · Rev. Proc. 2024-40 (tax year 2025) ↗ · Form 1040 instructions (tax year 2025) ↗ · Publication 501 (tax year 2025) ↗ · Schedule 1-A, senior deduction (tax year 2025) ↗ · Schedule 1-A draft (tax year 2026) ↗
Figures checked on irs.gov in October 2026. General information only, not tax advice for your situation. Your situation is confirmed when we prepare your return.
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