Standard Deduction 2026: The Full Picture
The 2026 standard deduction increased again. And the new above-the-line deductions stack on top of it. Here are all the numbers in one place.
2026 standard deduction amounts
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
| Married filing separately | $16,100 |
Extra amount for seniors and the blind
If you are 65 or older or blind, you get an additional standard deduction on top of the base amount.
| Situation | Additional amount |
|---|---|
| Single or head of household, 65+ | $2,050 |
| Single or head of household, blind | $2,050 |
| Married filing jointly, one spouse 65+ | $1,650 |
| Married filing jointly, both spouses 65+ | $3,300 |
The new deductions that stack on top
This is what most sites miss. The One Big Beautiful Bill created four new deductions that work on top of the standard deduction. You do not need to itemize to claim them. They go on Schedule 1-A, which is separate from Schedule A. This means a worker who takes the standard deduction can also claim these:
| Deduction | Maximum | Who gets it |
|---|---|---|
| Tips deduction | $25,000 per return | Tipped workers on the IRS list |
| Overtime deduction | $12,500 single / $25,000 married | Hourly workers with FLSA overtime |
| Car loan interest | $10,000 | Buyers of new US-assembled cars |
| Senior deduction | $6,000 per person 65+ | People age 65 and older |
What this means in real numbers
A single server age 30 earning $45,000 with $18,000 in tips gets the $16,100 standard deduction plus an $18,000 tips deduction. That is $34,100 of income shielded from federal tax, leaving only $10,900 taxable.
A married couple both over 65 with $70,000 in income gets the $32,200 standard deduction plus $3,300 for the existing senior add-on plus $12,000 for the new senior deduction. That is $47,500 shielded. Their entire income is nearly tax free.
A factory worker earning $65,000 with 400 overtime hours at $25 per hour gets the $16,100 standard deduction plus a $5,000 overtime premium deduction. That is $21,100 total, reducing taxable income to $43,900.
Standard deduction vs itemizing in 2026
Most Americans take the standard deduction because it is simpler and often larger than their itemized deductions. The new SALT cap of $40,400 makes itemizing more attractive for homeowners in high-tax states. If your combined SALT, mortgage interest, and charitable contributions exceed your standard deduction amount, itemizing saves you more. Use the SALT deduction calculator to check.
The key point: even if you itemize, you can still claim the tips, overtime, car loan, and senior deductions on Schedule 1-A. They are not part of Schedule A. They stack either way.
Frequently asked questions
What is the standard deduction for 2026?
$16,100 for single filers, $32,200 for married filing jointly, $24,150 for head of household, and $16,100 for married filing separately.
Can I claim the tips or overtime deduction with the standard deduction?
Yes. The tips, overtime, car loan interest, and senior deductions are above-the-line deductions on Schedule 1-A. They work whether you itemize or take the standard deduction.
What is the standard deduction for seniors in 2026?
A single person 65 or older gets $16,100 plus $2,050 plus the new $6,000 senior deduction, totaling $24,150. A married couple both 65 or older gets $32,200 plus $3,300 plus $12,000, totaling $47,500. See the senior deduction calculator for your exact number.
Should I itemize or take the standard deduction?
Itemize if your combined SALT, mortgage interest, and charitable contributions exceed your standard deduction. Otherwise take the standard deduction. Either way the Schedule 1-A deductions for tips, overtime, car loans, and seniors still apply.