Standard Deduction 2026
For tax year 2026 the federal standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly. States set their own — 7 match the federal figure, 10 allow none at all, and the rest sit somewhere between.
Federal standard deduction by filing status
| Filing status | 2026 amount | Extra if 65+ or blind |
|---|---|---|
| Single | $16,100 | $2,050 |
| Married filing jointly | $32,200 | $1,650 |
| Married filing separately | $16,100 | $1,650 |
| Head of household | $24,150 | $2,050 |
The extra amount applies per qualifying condition and per qualifying person, so a married couple both over 65 claim it four times over if both are also blind.
State standard deductions, 2026
Largest first. A state with no standard deduction usually offers a personal exemption instead — check the state page for what it allows in place of one.
| State | Single | Married filing jointly |
|---|---|---|
| Colorado | $16,100 | $32,200 |
| Idaho | $16,100 | $32,200 |
| Iowa | $16,100 | $32,200 |
| Missouri | $16,100 | $32,200 |
| Montana | $16,100 | $32,200 |
| New Mexico | $16,100 | $32,200 |
| North Dakota | $16,100 | $32,200 |
| Arizona | $15,750 | $31,500 |
| Maine | $15,700 | $31,400 |
| Minnesota | $15,300 | $30,600 |
| District of Columbia | $15,000 | $30,000 |
| Georgia | $15,000 | $30,000 |
| South Carolina | $15,000 | $30,000 |
| Wisconsin | $13,960 | $25,840 |
| Louisiana | $12,875 | $25,750 |
| North Carolina | $12,750 | $25,500 |
| Rhode Island | $11,200 | $22,400 |
| Nebraska | $8,850 | $17,700 |
| Virginia | $8,750 | $17,500 |
| Hawaii | $8,000 | $16,000 |
| New York | $8,000 | $16,050 |
| Vermont | $7,850 | $15,700 |
| Oklahoma | $6,350 | $12,700 |
| California2025 brackets | $5,706 | $11,412 |
| Kansas | $3,605 | $8,240 |
| Kentucky | $3,360 | $3,360 |
| Maryland | $3,350 | $6,700 |
| Delaware | $3,250 | $6,500 |
| Alabama | $3,000 | $8,500 |
| Oregon | $2,910 | $5,820 |
| Arkansas | $2,470 | $4,940 |
| Mississippi | $2,300 | $4,600 |
| Connecticut | None | None |
| Illinois | None | None |
| Indiana | None | None |
| Massachusetts | None | None |
| Michigan | None | None |
| New Jersey | None | None |
| Ohio | None | None |
| Pennsylvania | None | None |
| Utah | None | None |
| West Virginia | None | None |
California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .
States with no standard deduction
Standard deduction by year
| Tax year | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 2026 | $16,100 | $32,200 | $16,100 | $24,150 |
| 2025 | $15,750 | $31,500 | $15,750 | $23,625 |
Sources
- 1.Internal Revenue ServiceIRSRev. Proc. 2025-32 (2026 inflation-adjusted items; OBBBA amendments)Retrieved
- 2.Internal Revenue ServiceIRSIRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill (IR-2025-103)Retrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.