Answers · Individual tax · Form 1040
What Is the Standard Deduction?
The standard deduction is a statutory deduction used instead of itemizing when eligible. For tax year 2026, the standard deduction is $16,100 for Single/MFS, $32,200 for MFJ/QSS, and $24,150 for Head of Household, before applicable additional amounts.
How it works
The rule, and what it turns on.
Taxpayers generally compare allowable itemized deductions with the standard deduction, subject to eligibility rules.
Example
A married couple filing jointly with $18,000 of allowable itemized deductions would generally prefer the $32,200 2026 standard deduction if eligible.
Common mistakes
What we see go wrong, and what we do instead.
- Using prior-year amounts.
- Missing MFS coordination rules.
A better approach
- Itemize when allowable Schedule A deductions exceed the standard deduction.
Authority
Where this comes from, so you can check it.
IRC §§63(d), 164, 165, 170, 213 and 163(h), as applicable; Schedule A instructions.
Educational information, not individualized tax advice. Treatment depends on your facts, entity classification and tax year, and IRS instructions change. Confirm your own position with us before relying on it. Mint Associates does not provide legal services.
Also asked
The same question, the other ways people put it.
- Standard Deduction vs. Itemized Deductions
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