Definition
A fixed dollar amount you can subtract from income instead of listing individual deductions; for 2026 it is $16,100 for single filers.
What it means
The standard deduction lowers your taxable income without receipts or a list of expenses. For tax year 2026, the IRS amounts are $16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly and $24,150 for heads of household. People who are 65 or older or blind get an additional amount: $2,050 if single or head of household and $1,650 per qualifying person if married. Separately, for 2025 through 2028 a new deduction of up to $6,000 per person aged 65 or older is available whether or not you itemize, reduced at higher incomes. If your itemized deductions add up to more than your standard deduction, you can itemize instead. Someone who can be claimed as a dependent has a smaller standard deduction. The amounts are adjusted for inflation every year.
Example
A married couple filing jointly in 2026, both age 66, can claim $32,200 + $1,650 + $1,650 = $35,500 as their standard deduction, before the separate senior deduction.
Illustrative numbers only. Your situation will differ.