How this calculator works
The standard deduction is a flat amount that lowers your taxable income. Most filers take it instead of listing their deductions one by one. This calculator builds your 2026 amount from the pieces that apply to you.
- Base amount. It starts with the basic standard deduction for your filing status.
- Age and blindness. It adds an extra amount for each box that applies: you are 65 or older, you are blind, and the same two for your spouse if married. Each box counts on its own.
- Dependent limit. If someone else can claim you as a dependent, your deduction is limited. It becomes the greater of $1,350 or your earned income plus $450, but never more than the normal amount.
- Senior deduction. Separately, it works out the new OBBBA senior deduction of up to $6,000 per person age 65+, reduced by 6% of MAGI above the threshold.
- Itemized comparison. If you enter an itemized total, it tells you which option is larger.
The senior deduction is shown on its own line because it is not part of the standard deduction. You can claim it whether you itemize or not.
2026 standard deduction at a glance
| Filing status | Basic amount | Extra per 65+ or blind box |
|---|---|---|
| Single | $16,100 | $2,050 |
| Married filing jointly | $32,200 | $1,650 |
| Qualifying surviving spouse | $32,200 | $1,650 |
| Head of household | $24,150 | $2,050 |
| Married filing separately | $16,100 | $1,650 |
| Senior deduction (OBBBA, 2025–2028) | $6,000 per person 65+ | Phases out above $75,000 MAGI ($150,000 joint) |
These figures come from IRS Revenue Procedure 2025-32 and the IRS Schedule 1-A release. For comparison, the 2025 basic amounts were $15,750 single, $31,500 joint and $23,625 head of household.
Worked example
Married couple, both 65 or older
Ruth and Tom are both 68 and file jointly. Neither is blind. Their MAGI is $90,000, and their itemized deductions would total $14,000.
- Basic standard deduction: $32,200
- Extra for age: 2 × $1,650 = $3,300
- Total standard deduction: $32,200 + $3,300 = $35,500
- Senior deduction: 2 × $6,000 = $12,000 (MAGI is under $150,000, so no reduction)
- Itemized total of $14,000 is far below $35,500, so the standard deduction wins.
Together, the two deductions remove $47,500 from their income before tax.
Single retiree above the senior phase-out
Ellen is 70, single and not blind. Her MAGI is $85,000.
- Standard deduction: $16,100 + $2,050 = $18,150
- Senior deduction: $6,000 − 6% × ($85,000 − $75,000) = $6,000 − $600 = $5,400
- Combined: $18,150 + $5,400 = $23,550
A student claimed as a dependent
A single college student earns $4,000 from a summer job, and parents claim the student. The deduction is the greater of $1,350 or $4,000 + $450. That gives $4,450, which is below the $16,100 cap.
Standard or itemized: how to compare
Itemizing means adding up specific expenses on Schedule A. Common items are state and local taxes, mortgage interest, gifts to charity and large medical bills. You get the larger of that total or your standard deduction, not both.
With the standard deduction at $32,200 for married couples, many households find itemizing doesn’t pay. It tends to help people with a large mortgage, high state and local taxes or very large medical costs. Our standard vs itemized deduction guide walks through the common categories.
One rule catches people out: if you are married filing separately and your spouse itemizes, you must itemize too. In that case your standard deduction is zero.
Timing can also matter. Some people “bunch” deductions, such as two years of charitable gifts, into one year. They itemize in that year and take the standard deduction in the next. Whether this helps depends on the size and timing of the expenses, so it is worth checking the numbers both ways.
The new senior deduction explained
OBBBA added a deduction of $6,000 for each person age 65 or older, for tax years 2025 through 2028. It sits on top of the regular extra standard deduction for age. A married couple must file jointly to claim it, and each person needs a valid Social Security number.
The deduction shrinks by 6 cents for every dollar of MAGI over $75,000, or $150,000 for joint filers. At $175,000 of MAGI, a single filer’s $6,000 is gone. The federal income tax calculator applies it automatically when you mark age 65+.
Note that the senior deduction lowers income tax only. It does not change Social Security or Medicare tax, and it does not reduce the taxable part of Social Security benefits.
What this calculator doesn’t include
- State standard deductions, which use their own rules and amounts.
- A full itemized calculation. You enter a total; the tool does not apply Schedule A limits.
- The OBBBA tips, overtime and car loan interest deductions.
- Special cases such as nonresident aliens or dual-status years.
- The married-filing-separately rule above. Check it yourself if it applies.
To see how your deduction changes your tax, use the tax bracket calculator with the resulting taxable income.