Key Takeaways
- The 2027 standard deduction is $16,600 single, $33,200 joint and $24,925 head of household.
- For 2026 returns, it's $16,100 single, $32,200 joint and $24,150 head of household.
- Seniors add $2,050 single or $1,650 per spouse for 2026, rising to $2,100 and $1,700 in 2027.
- OBBB's separate $6,000 senior deduction stacks on top through 2028, subject to income limits.
Per the federal tax code, the IRS is required to adjust dozens of tax-related items for inflation on an annual basis.
Given the persistently high levels of inflation reflected in recent COLA increases Increases Significantly Leading to Record Social Security and SSI Benefits Raise – Latest Update and Final Numbers”), the IRS has again finalized meaningful increases to federal tax bracket ranges and standard deductions. This was further boosted for 2025 and 2026 by Trump’s One Big Beautiful Bill (OBBB). There was no change to the seven underlying tax rates themselves.
Standard Deductions by Filing Status
The standard deduction is a flat amount that reduces your taxable income (AGI), which can put you in a lower effective tax bracket. Taxpayers who claim the standard deduction cannot also itemize a broader range of deductions, and vice versa.
The latest standard deduction by filing status and tax year is shown below. Roughly 90% of taxpayers claim the standard deduction rather than itemizing. The IRS adjusts these amounts every year for inflation, and the official 2027 amounts are in the first column.
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| Filing Status | 2027 SD | 2026 SD | 2025 SD | 2024 SD | 2023 SD |
|---|---|---|---|---|---|
| Married Filing Jointly / Surviving Spouses | $33,200 | $32,200 | $31,500 | $29,200 | $27,700 |
| Heads of Household | $24,925 | $24,150 | $23,625 | $21,900 | $20,800 |
| Single / Unmarried Individuals | $16,600 | $16,100 | $15,750 | $14,600 | $13,850 |
| Married Individuals Filing Separately | $16,600 | $16,100 | $15,750 | $14,600 | $13,850 |
IRS standard deduction by filing status. 2027 figures are official, from the IRS’s 2027 inflation adjustments announced November 5, 2026; 2026 figures are from IRS Revenue Procedure 2025-32, released October 9, 2025.
Because the US tax system is progressive, as standard deductions and tax bracket ranges expand, more of your current income gets taxed in a lower bracket.
The increase in standard deductions is especially helpful to lower- and middle-income taxpayers who often get hit by bracket creep when their income holds flat or rises modestly — which is roughly what’s happening given current wage growth.
Because inflation remains elevated, any pay raise in real terms can get eaten up quickly by the higher cost of goods and services — which makes the gain from higher tax brackets and a larger standard deduction even more meaningful for household budgets.
These changes act like an automatic tax cut for many W-2 workers and should result in larger take-home paychecks once the IRS and payroll providers update paycheck withholding After These Personal and Financial Life Events”) calculations, which results in less money being withheld for taxes.
If you get a large raise or bonus, your taxes may still rise overall due to higher gross income — but your existing wages should be taxed somewhat less than before.
This adjustment happens automatically for most active employees. But if your life situation changes (marriage, divorce, a new child) or you switch employers, you may want to submit an updated IRS Form W-4 to your HR/payroll department so withholding matches your actual situation.
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Senior Citizen Standard Deduction Updates
Taxpayers age 65 or older, or who are blind, qualify for an additional standard deduction on top of the regular amount:
| Additional Standard Deduction (per qualifying condition) | 2027 | 2026 | 2025 |
|---|---|---|---|
| Single or Head of Household | $2,100 | $2,050 | $2,000 |
| Married Filing Jointly or Separately (per person) | $1,700 | $1,650 | $1,600 |
If you’re both 65+ and blind, the additional amount doubles.
On top of that, OBBB added a temporary senior bonus deduction:
- Up to $6,000 ($12,000 for married couples if both spouses qualify) for taxpayers 65 and older, available from 2025 through 2028.
- The full bonus phases out above a modified adjusted gross income (MAGI) of $75,000 for single filers and $150,000 for joint filers.
For example, a single taxpayer 65 or older claimed a total standard deduction of $17,750 ($15,750 + $2,000) on their 2025 return. For 2026, that combination rises to $18,150 ($16,100 + $2,050) before even factoring in the OBBB senior bonus, which could add up to $6,000 more for qualifying filers. For 2027 it’s $18,700 ($16,600 + $2,100), or up to $24,700 with the full senior bonus.
Dependent and Additional Standard Deductions
Dependents — individuals with investment income, or who are claimed by another taxpayer — have their standard deduction capped. The limit is the greater of the floor amount or $450 plus the individual’s earned income ($500 plus earned income for 2027), up to the regular standard deduction for their filing status.
| Status | 2027 | 2026 | 2025 | 2024 | 2023 |
|---|---|---|---|---|---|
| Dependent with investment income only | $1,400 | $1,350 | $1,350 | $1,300 | $1,250 |
| Dependent with earned income | $1,400 – $16,600 | $1,350 – $16,100 | $1,350 – $15,750 | $1,300 – $14,600 | $1,250 – $13,850 |
Standard Deduction vs Itemized Deductions
The standard deduction level also matters when deciding whether to itemize. For example, you’d need to itemize to claim a charitable tax deduction above the standard amount, which only makes sense if your total itemized deductions exceed your standard deduction.
You can make this determination when filing your return — most leading tax software walks you through the comparison automatically.
Looking Ahead: 2027 and 2028
The 2027 numbers are official. On November 5, 2026 the IRS set the 2027 standard deduction at $16,600 for single filers and married filing separately, $33,200 for married filing jointly and $24,925 for heads of household. That’s $500 more than 2026 for a single filer and $1,000 more for a couple.
In paycheck terms, the 2027 withholding tables use these higher amounts, so if your pay rises about as fast as inflation (around 3.2% this year), a little less of each check goes to federal tax. The full 2027 tax bracket breakdown linked above has the income ranges for every filing status.
OBBB’s enhanced standard deduction and senior bonus deduction both remain in effect through 2028, so the extra boost on top of ordinary inflation adjustments continues for 2027 and 2028. The IRS will set the 2028 amounts in fall 2027, and unless Congress extends them, 2029 drops back to the base inflation-adjusted figures.
