Standard Deduction History (2019 to 2026)
The standard deduction is the flat amount you can subtract from your income instead of itemizing, and the IRS adjusts it every year for inflation. This page lists the federal standard deduction for all four filing statuses from 2019 to 2026, taken straight from the IRS Revenue Procedures. For 2026 it is $16,100 single, $32,200 married filing jointly, and $24,150 head of household. The 2017 Tax Cuts and Jobs Act nearly doubled these amounts starting in 2018, which is why most taxpayers now take the standard deduction rather than itemize. Use the calculator below to compare the current standard deduction against your itemized total and see which one saves you more.
2026 standard deduction: $16,100 single, $32,200 married filing jointly, $24,150 head of household, $16,100 married filing separately.
Standard deduction by year and filing status, 2019 to 2026
Federal standard deduction from the IRS annual Revenue Procedures. All four filing statuses.
| Year | Single | Married jointly | Head of household | Married separately |
|---|---|---|---|---|
| 2026 | $16,100 | $32,200 | $24,150 | $16,100 |
| 2025 | $15,750 | $31,500 | $23,625 | $15,750 |
| 2024 | $14,600 | $29,200 | $21,900 | $14,600 |
| 2023 | $13,850 | $27,700 | $20,800 | $13,850 |
| 2022 | $12,950 | $25,900 | $19,400 | $12,950 |
| 2021 | $12,550 | $25,100 | $18,800 | $12,550 |
| 2020 | $12,400 | $24,800 | $18,650 | $12,400 |
| 2019 | $12,200 | $24,400 | $18,350 | $12,200 |
Base standard deduction only. Taxpayers 65 or older or blind receive an additional amount set separately by the IRS each year. Earlier years (2018 and before) predate the figures verified for this table; the 2017 Tax Cuts and Jobs Act nearly doubled the deduction starting in 2018.
Why the standard deduction quietly reshaped filing
The near-doubling of the standard deduction in 2018 is one of the most consequential tax changes most people never think about. Before it, roughly a third of taxpayers itemized; after it, the share fell to around one in ten, because for most households the higher flat deduction now beats the sum of their mortgage interest, state and local taxes (themselves newly capped at $10,000) and charitable gifts. That is the practical takeaway from this table: unless you have a large mortgage, high state taxes, or unusually big charitable or medical costs, the standard deduction is probably your number, and the annual inflation bumps shown here quietly raise it each year.
The One Big Beautiful Bill Act pushed the 2025 and 2026 amounts above where the old inflation path would have put them, which is why the last two rows step up more than the earlier gaps. For planning, the figure that matters is the gap between your itemized total and the standard deduction: if you are close to the line, "bunching" deductions (concentrating charitable gifts or elective medical spending into one year) can let you itemize in that year and take the standard deduction in the next. The calculator above shows which side of the line you are on for 2026.
Standard deduction: frequently asked questions
What is the standard deduction for 2026?
For 2026 the federal standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly, $24,150 for heads of household, and $16,100 for married filing separately. These amounts come from IRS Revenue Procedure 2025-32, which includes the increases from the One Big Beautiful Bill Act. You subtract the standard deduction from your income unless your itemized deductions are larger.
Why did the standard deduction jump so much after 2017?
The 2017 Tax Cuts and Jobs Act (TCJA) nearly doubled the standard deduction starting in tax year 2018, while limiting or removing several itemized deductions. That is why the amounts in this table are so much higher than in the mid-2010s, and why the large majority of taxpayers now take the standard deduction rather than itemize. Each year since, the IRS has adjusted the amounts for inflation.
Should I take the standard deduction or itemize?
Take whichever is larger. Add up your itemized deductions (state and local taxes up to the cap, mortgage interest, charitable gifts, large medical expenses) and compare the total to the standard deduction for your filing status. If your itemized total is higher, itemize; if not, take the standard deduction. The calculator on this page does that comparison for the current year.
Is there an extra standard deduction for people 65 or older?
Yes. Taxpayers who are 65 or older or blind get an additional standard deduction on top of the amounts in this table. The extra amount is set each year by the IRS and depends on filing status. This page shows the base standard deduction; check the current IRS instructions for the additional amount if it applies to you.
Sources
- Annual amounts from the IRS inflation-adjustment Revenue Procedures, for example Rev. Proc. 2023-34 (tax year 2024) and the corresponding procedure for each year.
- 2026 amounts (post-OBBBA): IRS, tax inflation adjustments for tax year 2026.
- Standard deduction rules: IRS, Topic no. 551, Standard Deduction.
Reviewed by the CalculatorHub team, edited by James Graham, 28 July 2026. See our methodology. Base standard deduction; the age-65/blind additional amount is separate.