The IRS has officially released the standard deduction adjustments for the 2026 tax year (for taxes filed in early 2027). These updated baseline figures reflect a 2.2% cost-of-living bump from 2025.

2026 Base Standard Deduction

Extra Deductions for Seniors & Blind Taxpayers

If you are legally blind or aged 65 and older by December 31, 2026, you can stack additional amounts on top of your base deduction.

• Single or Head of Household: +$2,050 per qualification (up to $4,100 if both apply).
• Married or Surviving Spouse: +$1,650 per qualification, per person (up to $3,300 per individual if both apply).

The New Senior Bonus Deduction: Under the One Big Beautiful Bill Act (OBBBA), taxpayers aged 65 and older can claim an additional $6,000 senior deduction on top of the standard amounts. This benefit fully applies if your modified adjusted gross income (MAGI) is under $75,000 ($150,000 for joint filers) and gradually phases out above those tiers.

Rules for Dependents

If you can be claimed as a dependent on someone else’s 2026 tax return, your standard deduction is capped at whichever of the following two amounts is greater:

• $1,350
• Your earned income plus $450 (up to the standard baseline limit for your filing status, which is $16,100).

Tax Assistant

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