Margin notes
- For 2026 the standard deduction is $16,100 for single filers, $32,200 for joint filers and $24,150 for heads of household.
- Medical and dental expenses are deductible only to the extent they exceed 7.5% of adjusted gross income, according to IRS Topic 502.
- Beginning with 2026, non-itemizers can deduct up to $1,000 ($2,000 joint) of cash contributions to certain qualified organizations.
Every return makes the same choice: take the standard deduction or add up your itemized deductions on Schedule A. The IRS rule is simple. You should itemize if your allowable itemized deductions are greater than your standard deduction, or if you cannot use the standard deduction. For most households the standard deduction wins, but not for all, and the gap can be worth checking every year.
The 2026 standard deduction
| Filing status | 2026 standard deduction |
|---|---|
| Single or married filing separately | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
For comparison, the 2025 amounts set by the 2025 tax law are $15,750, $31,500 and $23,625. People who are 65 or older or blind get an additional standard deduction: for 2026 it is $1,650, or $2,050 if unmarried and not a surviving spouse, under Rev. Proc. 2025-32. Separately, the 2025 law added an extra $6,000 deduction for people 65 and older for 2025 through 2028, available whether or not you itemize and phasing out above $75,000 of modified adjusted gross income ($150,000 joint).
Who cannot take the standard deduction
IRS Topic 501 lists the cases. The most common is a married person filing separately whose spouse itemizes: then both must itemize. Others include people filing for a period of less than 12 months because of a change in accounting period, most nonresident and dual-status aliens, and estates, trusts and partnerships.
What you can itemize
The IRS lists itemized deductions as amounts paid during the year for state and local income or sales taxes, real property taxes, personal property taxes, mortgage interest, disaster losses, gifts to charities, certain gambling losses and medical and dental expenses. Each has its own limits:
- State and local taxes (SALT). IRS Topic 503 says the combined deduction for state and local income or sales taxes and property taxes is limited to $40,000 ($20,000 if married filing separately) under the 2025 law, subject to an income-based reduction but not below $10,000. Check the Schedule A instructions for the year you file, as the figures change.
- Mortgage interest. Generally deductible on the first $750,000 of home acquisition debt taken out after December 15, 2017 ($375,000 married filing separately), per IRS Publication 936.
- Medical and dental expenses. Only the part above 7.5% of your adjusted gross income, according to IRS Topic 502.
- Charitable gifts. For any contribution of $250 or more, you need a written acknowledgment from the charity, IRS Topic 506 says.
A quick test
Add up the big four for the year: state and local taxes (within the cap), mortgage interest, charitable gifts and medical costs above 7.5% of AGI. If the total is below your standard deduction, itemizing will not help. A married couple paying $9,000 in property and state income tax, $12,000 in mortgage interest and giving $3,000 to charity reaches $24,000, still well below the $32,200 standard deduction for 2026.
Tip: If you are close to the line, consider bunching: paying two years of deductible expenses, such as charitable gifts, in a single tax year so you itemize that year and take the standard deduction the next. Deductions count in the year you pay them, as IRS Topic 503 notes for taxes.
Charity if you do not itemize
One change from the 2025 law matters to almost everyone who takes the standard deduction. Beginning with tax year 2026, IRS Topic 506 says, if you do not itemize you may deduct up to $1,000 ($2,000 if filing jointly) of cash contributions to certain qualified organizations. You no longer have to itemize to get some tax benefit from cash donations.
A limit for the top bracket
The IRS notes that the 2025 law made permanent the removal of the old overall limitation on itemized deductions, but imposes a limit on the tax benefit of itemized deductions for taxpayers in the 37% bracket. If your income is in that range, the value of each itemized dollar is capped; a tax professional can run the numbers.
What to keep
- Property tax bills and proof of payment.
- Form 1098 from your mortgage lender.
- Charity receipts, including written acknowledgments for gifts of $250 or more.
- Medical bills and insurance statements, if you may cross the 7.5% line.
- W-2s and records of estimated state tax payments.
The IRS reminds taxpayers that they need documents to support any expense or loss they deduct. Its Interactive Tax Assistant on IRS.gov includes a tool called How much is my standard deduction?, which asks for your date of birth, filing status and basic income details.
Whichever you choose, deductions are worth your tax rate times their size. Credits are often worth more; see Tax Deductions vs Tax Credits: Why a Credit Is Usually Worth More. Homeowners should also read Tax Breaks for Homeowners: Mortgage Interest, Property Tax and the Home Sale Exclusion.