The New IRS Standard Deduction Rules For 2026 can change how much someone income will be actually be taxed when they file their returns. People will file their taxes in 2026 but the deductions have to apply to income earned in the 2025 tax year. For many US residents, standard deduction is the easiest and the most common way to lower taxable income without keeping detailed records of expenses. It is a flat amount which is set by the IRS and this amount is subtracted from the total income before the taxes are calculated. This lowers the tax liability. The IRS allows taxpayers to choose between taking standard deductions or itemizing deductions. But the IRS suggests that people should take the standard deduction only if it’s higher than their total itemizable deductions.
New IRS Standard Deduction Rules For 2026
The New IRS Standard Deduction Rules For 2026 helps taxpayers to know their actual tax liability. These rules decide how much income is protected from taxation before the IRS calculates tax liability.The standard deduction applies differently depending on whether someone files as single, married filing jointly, married filing separately or head of household. Once someone chooses the standard deduction, they cannot itemize deductions in the same tax return.
IRS Standard Deductions 2026 – Overview
| Post Title | New IRS Standard Deduction Rules For 2026 |
| Year | 2026 |
| Country Name | United States |
| Tax Year Covered | 2025 Tax Year (Filed in 2026) |
| Standard Deduction | Varies by Filing Status |
| Additional Deduction for seniors | Check out this guide |
| Post Category | US Finance |
| Official Web Portal | www.irs.gov |
IRS Standard Deduction Rules For 2026
The Standard Deduction is a fixed amount that lowers the taxable income. It is automatically available to eligible taxpayers and does not require proof of expenses.
No Intemizing Allowed: If someone chooses the standard deduction then they can’t itemize deductions. Itemizing includes expenses such as mortgage interest, medical expenses and state and local taxes. The IRS advises choosing standard deduction if it’s higher than the total itemizable deductions.
Standard Deductions for 2026:
| Filing Status | Standard Deduction for 2025 Tax Year | Standard Deduction for 2026 Tax Year |
| Single | $15,750 | $16,100 |
| Married Filing Jointly | $31,500 | $32,200 |
| Married Filing Separately | $15,750 | $16,100 |
| Head of Household | $23,625 | $24,150 |
Extra Deduction For Aged & Blind People: The IRS allows additional deductions if tax filers meet special conditions:
| Filing Status | Extra Standard Deduction for 2025 Tax Year | Extra Standard Deduction for 2026 Tax Year |
| Single or Head of Household (Blind or Aged 65 or Older) – Falls in one Category | $2,000 | $2,050 |
| Single or Head of Household (Blind or Aged 65 or Older) – Falls in both categories | $4,000 | $4,100 |
| Married Filing Jointly / Married Filing Separately (Blind or Aged 65 or Older) – Falls in one category | $1,600 | $1,650 |
| Married Filing Jointly / Married Filing Separately (Blind or Aged 65 or Older) – Falls in both categories | $3,200 | $3,300 |
Extra Deduction For Seniors: Also, seniors who are aged 65 or older can claim $6,000 deduction. This deduction is applicable to tax years from 2025 to 2028. Income Requirements for these are:
- $75,000 for single filers
- $1,50,000 for married filing jointly
If income exceeds these limits then the extra deduction is reduced by 6% for every dollar over the threshold.
FAQs Related To New IRS Standard Deduction Rules For 2026
What is the IRS Standard Deduction 2026?
The IRS Standard Deduction 2026 is the flat amount that is reduced from the taxable income. This lowers tax liability of US residents.
Can someone take both the standard deduction and itemized deductions in 2026?
No, taxpayers can choose any one from standard deduction and itemized deductions in 2026.
Is the Standard Deduction the same for everyone in 2026?
No, Standard deduction varies based on the filing status and this deduction can increase if someone is blind and if someone is aged 65 or older.
Is the Standard Deduction adjusted every year?
Yes, the IRS reviews and updates standard deduction amounts every year.
