The 2026 Standard Deduction
Every filer gets a flat deduction with no receipts. You take it, or you itemize instead. You cannot do both. You pick whichever is larger.
| Filing status | 2026 standard deduction |
|---|---|
| Single | $16,100 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
| Married filing jointly | $32,200 |
Itemizing only pays when your eligible expenses beat that number. For a couple, that bar is $32,200, which is why households without a mortgage rarely clear it. See how these amounts fit into the brackets in Federal Tax Brackets 2026.
What Counts When You Itemize
State and local taxes (SALT). You can deduct state income tax or sales tax, plus property tax. The 2026 cap is $40,400. It shrinks by 30 cents for every dollar of income over $505,000 and never falls below $10,000.
| State and local taxes paid | Deductible at $200,000 income | Deductible at $605,000 income |
|---|---|---|
| $10,000 | $10,000 | $10,000 |
| $20,000 | $20,000 | $10,400 |
| $30,000 | $30,000 | $10,400 |
| $50,000 | $40,400 | $10,400 |
Mortgage interest. Deductible on up to $750,000 of home purchase debt. Home equity interest counts only if the money bought, built or improved the home.
Charitable gifts. New in 2026, itemized gifts count only above 0.5% of your income. On $85,000 of income, the first $425 of gifts earns nothing.
Medical costs. Only the part above 7.5% of income counts. With $80,000 of income and $9,000 of medical bills, the deductible amount is $3,000.
Example 1: Single Renter at $85,000
This filer pays $6,500 in state income tax and gives $2,000 to charity. State tax counts in full under the cap: $6,500. Charity counts as $1,575 after the 0.5% floor. The itemized total is $8,075.
The standard deduction is $16,100. Standard wins by $8,025, and federal tax comes to $9,870. With no mortgage, this filer is unlikely to itemize at any normal income.
Example 2: Married Couple with a $400,000 Mortgage
This couple earns $160,000 and pays $6,000 in property tax and $7,000 in state income tax. They give $3,000 to charity. Their $400,000 loan at 6.5% costs about $25,868 in interest in year 1.
Itemized total: $25,868 interest, $13,000 state and local taxes and $2,200 charity, for $41,068. The standard deduction is $32,200.
Federal tax on the standard deduction is $17,540. With itemizing it is $15,589. The couple saves $1,951 by itemizing, even though they only beat the standard deduction by $8,868.
How Big a Mortgage Does It Take?
Mortgage interest is the item that most often tips a household over. This table holds the other deductions fixed and solves for the interest needed to reach the standard deduction. The loan size assumes roughly 6.5% interest.
| Household | SALT + charity counted | Interest needed | Loan balance, about |
|---|---|---|---|
| Single, $85,000 income | $9,075 | $7,025 | $108,077 |
| Married, $160,000 income | $15,200 | $17,000 | $261,538 |
Interest is highest in the early years of a loan, so a balance below those figures can still win in year 1 and lose by year 10. Test your own numbers each year. The renting vs buying guide covers the rest of the ownership math.
Bunching: Itemize Every Other Year
If your deductions sit near the line, you can move them. Bunching means paying 2 years of charitable gifts in 1 year, then taking the standard deduction the next.
Take a single filer with $90,000 of income, $12,000 of state taxes and mortgage interest, and $5,000 in gifts every year. Giving evenly, the itemized total is $16,550 each year, only $450 above the standard deduction. Two years of tax: $21,742.
Giving $10,000 in year 1 and nothing in year 2 gives a year-1 deduction of $21,550. Year 2 falls back to the $16,100 standard deduction. Two years of tax: $20,741. The filer saves $1,001 with the same total giving. A donor-advised fund lets you make the large gift in year 1 and spread the grants to charities over time.
If You Are 65 or Older
Your standard deduction rises by $2,050 if you are unmarried, or $1,650 per spouse if you are married. A single filer 65 or older gets $18,150. A couple where both spouses qualify gets $35,500.
A separate senior deduction of $6,000 per person runs from 2025 through 2028, and you get it whether you itemize or not. It phases out by 6 cents per dollar of income over $75,000 (single) or $150,000 (joint). A single filer at $100,000 of income keeps $4,500 of it.
New for Standard-Deduction Filers in 2026
You can now deduct up to $1,000 of cash gifts ($2,000 for joint filers) without itemizing. The gift has to go straight to a qualifying charity. Donor-advised funds and supporting organizations do not count.
Common Mistakes
Itemizing because you own a home. A mortgage alone does not guarantee a win. Example 1 shows what happens without enough deductions, and the table above shows how much interest it takes.
Counting SALT without the cap. A household paying $50,000 in state and local taxes deducts $40,400 at most, and as little as $10,000 at high incomes.
Forgetting your state return. States set their own rules. Some require you to use the same method as your federal return. Check yours before you choose.
Ignoring the high-income limit. Above $640,600 of taxable income (single), where the 37% bracket starts, itemized deductions cut tax at 35%, not 37%.
Pre-tax savings lower the income these deductions are measured against. See how an HSA changes the picture in HSA vs 401k.
Find your marginal rate after the deduction you choose:
Tax Bracket Calculator →Disclaimer: This article is for educational purposes only and does not constitute tax, legal or financial advice. Figures use 2026 federal rules (IRS Rev. Proc. 2025-32 for the standard deduction) and simplified examples that ignore credits, other income types and state tax. Your results depend on your full return. Consult a qualified tax professional.