Standard deduction, 2026 and 2027

The standard deduction reduces your income before the brackets apply. These are the amounts in the IRS revenue procedures.

Extra for age or blindness

The additional standard deduction for the aged or blind is $1,650 in 2026 and $1,700 in 2027 ($2,050 and $2,100 if you are unmarried and not a surviving spouse).

Dependents

For 2027 the revenue procedure limits the standard deduction of a person who can be claimed as a dependent to the greater of $1,400 or $500 plus earned income.

Standard or itemized?

You take the larger of the standard deduction and your itemized deductions. If your itemized total is below the standard deduction for your filing status, the standard deduction gives the lower tax. The revenue procedures give the standard deduction; itemized deductions depend on your own records and are not calculated here.

How much tax it saves

The saving is the deduction times your top bracket rate. For a single filer in 2026 the $16,100 deduction removes $16,100 of income from tax; if that income would have been taxed at 22%, it saves $3,542, and at 12% it saves $1,932.

Sources

• Tax year 2027: Internal Revenue Service, Revenue Procedure 2026-35, released 5 November 2026 (irs.gov): rate schedules (section 3.01), maximum capital gains rate amounts (3.03), alternative minimum tax (3.11) and standard deduction (3.15).
• Tax year 2026: Internal Revenue Service, Revenue Procedure 2025-32 (irs.gov) and the IRS news release on the 2026 inflation adjustments (irs.gov).
• Both PDFs were downloaded and read on 13 November 2026. Every table was checked: the cumulative tax of each bracket in the official table equals the tax computed from the lower brackets, to the cent.

Figures from the IRS revenue procedures read on 13 November 2026. The tax year 2027 figures were released on 5 November 2026 and the revenue procedure itself says later legislation may change them. This site is independent, not connected with the IRS, and gives arithmetic, not tax advice.