Standard Deduction
The basic standard deductions are:
| 2026 | 2025 |
Married, filing joint return | $32,200 | $30,000 |
Surviving spouse | $32,200 | $30,000 |
Head of Household | $24,150 | $25,500 |
Unmarried (not surviving spouse or head of household) | $16,100 | $15,000 |
Married, filing separate return | $16,100 | $15,000 |
"Kiddie" standard deduction alternative amount | $1,350 | $1,350 |
The additional standard deduction amount for the aged or blind per qualifying person (if the individual is also unmarried and not a surviving spouse, $2,050 in 2026 and $2,000 in 2025). The additional standard deduction amount for the aged and blind per qualifying person (if the individual is also unmarried and not a surviving spouse, $4,100 in 2026 and $4,000 in 2025). | $1,650 $3,300 | $1,600 $3,200 |
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