For tax year 2026, joint filers get $32,200, single or separate filers get $16,100, and heads of households get $24,150, according to Internal Revenue Service.
Key takeaways for three standard deduction amounts before filing
- Before you choose between the standard deduction and itemized deductions for a client, write down the three 2026 federal amounts.
- For single taxpayers and married individuals filing separately, the standard deduction rises to $16,100 for tax year 2026, and for heads of households, the standard deduction will be $24,150, according to Internal Revenue Service.
- If your client files a California return, note that the state amounts are distinct from the federal figures.
- The California Franchise Tax Board states that it has a lower standard deduction than the IRS, according to California Franchise Tax Board. Specifically, for single or married/RDP filing separately, the California amount is $5,706, according to California Franchise Tax Board. For married/RDP filing jointly, head of household, or qualifying survivor, the California amount is $11,412, according to California Franchise Tax Board.
- Do not enter these California amounts on a federal Form 1040.
The three 2026 amounts to write down before you file
The Internal Revenue Service publishes the specific inflation-adjusted amounts that apply to the 2026 tax year. These figures serve as the baseline for the standard deduction choice on a federal return. You must identify the correct filing status for each client to select the matching amount from the three published figures. The first amount applies to married couples filing jointly. The second amount applies to single taxpayers and married individuals filing separately. The third amount applies to heads of households.
According to Internal Revenue Service, for tax year 2026, the standard deduction increases to $32,200 for married couples filing jointly. This figure is the highest of the three standard deduction amounts for the 2026 tax year. It is tied specifically to the joint filing status for married couples.
According to Internal Revenue Service, for single taxpayers and married individuals filing separately, the standard deduction rises to $16,100 for tax year 2026. This amount covers two distinct filing statuses: single taxpayers and married individuals who file separately. The source groups these two statuses under the same dollar figure for the 2026 tax year.
According to Internal Revenue Service, for heads of households, the standard deduction will be $24,150. This amount is distinct from the joint and single/separate figures. It applies specifically to the head of household filing status for the 2026 tax year. Confirm the status with Head of household tests before filing: 3 rules.
The 2026 federal amounts by filing status
The Internal Revenue Service specifies that the tax year 2026 adjustments described in their release generally apply to tax returns filed in 2027, according to Internal Revenue Service. This timing distinction matters for your firm’s workflow because the deduction amounts you enter on a client’s Form 1040 for the 2026 tax year will be used when that return is processed in the following calendar year. When you are preparing a return for a client who has not yet filed for tax year 2026, you are working with the inflation-adjusted figures that the IRS has announced for that specific period. The source notes that these adjustments are part of a broader release that includes amendments from the One, Big, Beautiful Bill, which may influence how certain tax provisions are applied in the 2026 tax year.
For the partner or operations lead reviewing a client’s file, the critical step is confirming that the filing status matches the correct 2026 standard deduction amount before you proceed to the itemized deduction comparison. The IRS release provides the framework for these amounts, but the specific dollar figures for each filing status are detailed in the other sections of this guide. You should not assume that the 2025 amounts carry over unchanged; the 2026 adjustments represent updated values that reflect the tax inflation adjustments for that year. If your firm uses a standardized intake checklist, such as the Accounting Client Intake Checklist for a Clear Handoff, this is the point where you verify that the client’s filing status is documented and that the corresponding 2026 standard deduction amount is noted in the workpaper.
How the quoted 2025 amounts differ from 2026
The Internal Revenue Service releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill. For tax year 2025, the OBBB raises the standard deduction amount to $31,500 for married couples filing jointly, according to Internal Revenue Service. This specific 2025 figure is separate from the 2026 amounts discussed elsewhere in this guide. The same IRS release states that for single taxpayers and married individuals filing separately, the standard deduction for 2025 is $15,750, and for heads of households, the standard deduction is $23,625, according to Internal Revenue Service. These three figures define the 2025 baseline for each filing status.
Intuit's Tax Pro Center page, titled "Annual IRS inflation adjustments: Tax Years 2025 and 2026," lists the standard deduction for single taxpayers and married individuals filing separately as $16,100, according to Intuit. The Intuit sentence does not name the tax year for this specific figure. The IRS sentence is the one that ties $16,100 to tax year 2026. Because the Intuit source does not explicitly label the year for this line item, you should rely on the IRS release to confirm the 2026 assignment. Intuit advises that you can refer to these figures in planning for tax year 2026, and consider sharing with your individual and business tax clients, according to Intuit.
When comparing the two years, note that the 2025 amounts for married filing jointly, single/married filing separately, and head of household are $31,500, $15,750, and $23,625, respectively, according to Internal Revenue Service. The 2026 amounts differ from these 2025 figures. Do not present the 2025 amounts as the 2026 amounts on a client's return. The distinction matters because the standard deduction amount changes with annual inflation adjustments and legislative amendments. If you are reviewing a workpaper from the previous year, as in Workpaper recovery: 4 checks for a prior version, verify that the deduction amount matches the current tax year's release. The IRS release explicitly separates the 2025 figures from the 2026 figures in its text.
Filled reference table from the quoted pages
This table lists the 2026 IRS amounts, the 2025 IRS amounts, the undated Intuit line, and the California amounts. Each row names the publisher, the filing status, the amount, and the year or scope for that line.
| Publisher | Filing status named | Amount | Tax year or scope |
|---|---|---|---|
| Internal Revenue Service | Married couples filing jointly | $32,200 | Tax year 2026 |
| Internal Revenue Service | Single taxpayers and married individuals filing separately; heads of households | $16,100; $24,150 | Tax year 2026 |
| Internal Revenue Service | Married couples filing jointly | $31,500 | Tax year 2025 |
| Internal Revenue Service | Single taxpayers and married individuals filing separately | $15,750 | Tax year 2025 |
| Internal Revenue Service | Heads of households | $23,625 | Tax year 2025 |
| Intuit | Single taxpayers and married individuals filing separately | $16,100 | Not named in quote |
| California Franchise Tax Board | Single or married/RDP filing separately; Married/RDP filing jointly, head of household, or qualifying survivor | $5,706; $11,412 | California amounts |
Intuit lists the amount for single taxpayers and married individuals filing separately as $16,100, according to Intuit.
For single or married/RDP filing separately, the board instructs to enter $5,706, according to California Franchise Tax Board. These are California amounts. Do not enter them on a federal Form 1040.
A client note for this client’s file
Use a client note to record the client’s filing status and the matching amount before you choose itemizing. The California Franchise Tax Board states, “We allow all filing statuses to claim the standard deduction,” according to California Franchise Tax Board. This confirms that every status has a standard deduction option in California. However, the same source notes, “We do not conform to all federal itemized deductions,” according to California Franchise Tax Board. Therefore, you cannot assume federal itemized figures transfer directly to the state return. The source further specifies that itemizing is relevant when “Your total itemized deductions are more than your standard deduction,” according to California Franchise Tax Board.
Write the client’s federal filing status in the first column. Enter the corresponding 2026 federal amount from the IRS sentences in the second column. If the client is filing in California, enter the applicable California amount in the third column. Mark the final column with Y or N to indicate whether the client is itemizing. Do not enter California amounts on a federal return. Do not present 2025 amounts as 2026 amounts. Keep the note attached to the client’s file for reference during review.
| Client filing status | 2026 federal amount | California amount if applicable | Itemizing? Y/N |
|---|---|---|---|
| Example | Matching federal amount written in words | Matching state amount written in words | Itemizing choice written as yes or no |
Illustrative example of a status check
Picture three clients in tax year 2026. One files jointly, one files single, and one files as head of household. You write one note for each client before the federal return is signed. On that note you place the matching federal amount for the status, and you add a state amount only when the client also files a state return. You then compare the standard amount with the client's itemized total and mark itemizing yes or no. This picture uses the counts three and one to show the order of the check.
Write the client's filing status and the matching 2026 amount from the IRS sentence on a note before you choose itemizing.
Standard deduction FAQ
What are the three 2026 federal standard deduction amounts?
The three 2026 federal amounts are $32,200 for married couples filing jointly, $16,100 for single taxpayers and married individuals filing separately, and $24,150 for heads of households, according to Internal Revenue Service.
Which filing status gets the $24,150 amount?
The IRS names heads of households for the $24,150 amount for tax year 2026, according to Internal Revenue Service. This figure applies specifically to that filing status as stated in the tax inflation adjustments release.
How do the 2025 amounts differ from the 2026 amounts?
The 2026 standard deduction for married couples filing jointly is $32,200, and the 2025 amount for that status is $31,500, according to the Internal Revenue Service. The 2025 amounts are separate from the 2026 adjustments and should not be used for 2026 filings.
Do the California amounts belong on Form 1040?
The California amounts are state figures and do not belong on a federal Form 1040. Single or married/RDP filing separately, enter $5,706, according to California Franchise Tax Board. Married/RDP filing jointly, head of household, or qualifying survivor enter $11,412, according to California Franchise Tax Board. These values apply to California state returns, not the federal return.
What should a client keep if they itemize?
Keep records for charitable donations; mortgage interest; state and local taxes; medical and business costs; and other tax-deductible expenses if you are itemizing your return, according to USAGov. Keep these documents to support itemized deductions on the client's return.