The 2026 Standard Deduction, Fully Explained
$16,100 single, $32,200 married filing jointly, but the real story in 2026 is how much you can now stack on top of it without itemizing.
2026 amounts
| Filing status | Standard deduction | With age-65 addition |
|---|---|---|
| Single | $16,100 | ~$18,150 |
| Married filing jointly | $32,200 | ~$33,850 (one spouse 65+) / ~$35,500 (both) |
| Head of household | $24,150 | ~$26,200 |
What stacks on top in 2026, without itemizing
This is new. Through 2028, four deductions add to the standard deduction for ordinary W-2 filers:
- Overtime premium: up to $12,500 / $25,000 joint
- Reported tips: up to $25,000
- Senior bonus: $6,000 per filer 65+
- Car loan interest: up to $10,000
A married server with overtime hours could shield $32,200 + tips + overtime, well past $60,000 of income, with zero itemizing.
Standard vs. itemizing in 2026
With the standard deduction this large, roughly 9 in 10 filers take it. Itemizing only wins when mortgage interest + state/local taxes (capped, though the OBBBA raised the SALT cap substantially) + charity exceed your standard amount. The new stacking deductions don't change that math. You get them either way.
Frequently asked questions
Can I take the standard deduction AND the new tips/overtime deductions?
Yes, that's their headline feature. All four OBBBA deductions stack on top of the standard deduction through 2028.
What if I'm claimed as a dependent?
Your standard deduction is limited, generally the greater of $1,350 or earned income plus $450 (2026 figures), up to the normal single amount.
Does the standard deduction reduce payroll taxes too?
No. Social Security and Medicare apply to gross wages from the first dollar. Deductions only reduce federal income tax.