Overview
When you file your tax return, one decision you need to make is whether you’ll itemize or claim the standard deduction. That choice has a big impact on how much you ultimately owe (or how much you get back in the form of a tax refund).
The standard deduction is a flat dollar amount that reduces your taxable income automatically. You don’t need to track receipts, list expenses, or prove where the deduction came from. If you qualify, you simply take it, and your taxable income drops by that amount.
In 2022 (the most recent year tax filing data is available from the IRS), nearly 90% of taxpayers claimed the standard deduction. But in some situations, itemizing deductions can lead to a lower tax bill.
Understanding how the standard deduction works and when it makes sense to take it helps you make the right call for your situation.
Key takeaways:
Standard deduction amounts vary by filing status.
The IRS adjusts the standard deduction amounts annually for inflation.
Claiming the standard deduction makes sense when it’s greater than your total itemized deductions.
What Is the Standard Deduction?
The standard deduction is a set dollar amount that reduces how much of your income is subject to federal income tax, no questions asked. You don’t need to document specific expenses or keep receipts. If you’re eligible, you simply claim the deduction on Form 1040.
Your filing status and age determine how much you can deduct, and the IRS adjusts that number annually for inflation.
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Standard Deduction vs. Itemized Deductions
When you file your return, you get to choose either the standard deduction or itemized deductions. In general, you’ll select the option that results in the lowest tax bill.
Itemized deductions are specific expenses you paid during the year, such as:
Out-of-pocket medical expenses that exceed 7.5% of your adjusted gross income (AGI)
State and local taxes (capped at $40,000, subject to income limits)
Mortgage interest (limited to interest on the first $750,000 of debt)
Charitable contributions (must exceed 0.5% of AGI to be deductible starting in 2026)
Casualty and theft losses from a federally declared disaster
Instead of taking one flat deduction, you add up all eligible expenses and deduct the total.
If your total itemized deductions are greater than your available standard deduction, you should itemize. If the standard deduction is higher, that’s what you claim on your tax return.
Standard Deduction Amounts for 2025 and 2026
The standard deduction available to you depends on your filing status and the tax year in question. Here are the amounts available for 2025 and 2026 returns.
Standard deduction 2025
The following table shows the standard deduction for the 2025 tax year (returns filed in 2026).
Filing status | 2025 standard deduction |
Single | $15,750 |
Married filing jointly | $31,500 |
Married filing separately | $15,750 |
Head of household | $23,625 |
Standard deduction 2026
The following table shows the standard deduction for the 2026 tax year (returns filed in 2027).
Filing status | 2026 standard deduction |
Single | $16,100 |
Married filing jointly | $32,200 |
Married filing separately | $16,100 |
Head of household | $24,150 |
Additional standard deduction for seniors and people who are legally blind
In addition to the base standard deduction, you qualify for an extra standard deduction if you’re age 65 or older, legally blind, or both.
The extra amount depends on your filing status.
Here are the additional standard deduction amounts for 2025 and 2026.
Filing status | 2025 | 2026 | |
65 or older or blind | Single or head of household | $2,000 | $2,050 |
65 or older or blind | Married filing jointly or separately | $1,600 | $1,650 |
65 or older and blind | Single or head of household | $4,000 | $4,100 |
65 or older and blind | Married filing jointly or separately | $3,200 | $3,300 |
Keep in mind that this additional standard deduction is different from the new deduction for seniors created under the One Big Beautiful Bill Act (OBBBA). For 2025 through 2028, people age 65 and older can claim a $6,000 deduction ($12,000 for a married couple where both spouses qualify) in addition to claiming the standard deduction or itemizing.
However, the new deduction for seniors phases out for taxpayers with modified adjusted gross income (MAGI) over $75,000 ($150,000 for joint filers).
When Should You Claim the Standard Deduction?
Choosing between the standard deduction and itemizing comes down to which option gives you the bigger tax benefit.
The standard deduction wins for many people because it’s generous and easy. If your deductible expenses don’t add up to more than the standard deduction for your filing status, taking the standard deduction makes sense. There’s less paperwork and less room for error.
Itemizing is the right choice when your eligible expenses are high enough to clear that threshold.
Let’s consider an example. Say you’re single, so the standard deduction available to you in 2025 is $15,750.
Your potential itemized deductions include:
$6,000 of mortgage interest
$2,500 in charitable contributions
$8,000 in state and local taxes
Your total itemized deductions are $16,500. So itemizing is the better choice because it reduces your taxable income by an extra $750.
If your itemized deductions are really close, you may have some tax planning opportunities. For example, you might be able to:
Bunch charitable contributions by making two or three years’ worth of donations in one year instead of spreading them out
Prepay property taxes to increase your deductions in one year
Time medical expenses so they fall in the same year and exceed 7.5% of your adjusted gross income
These tax planning strategies don’t work for everyone, and they aren’t always practical. But in the right situation, they can push your itemized deductions just high enough to make itemizing worth it.
If the decision isn’t obvious, run the numbers both ways. Most tax software does this automatically, and a qualified tax professional can help you evaluate the trade-offs and spot planning opportunities you might miss on your own.
When you’re required to itemize
In most cases, you’re free to choose between the standard deduction and itemizing. However, there’s one situation when the rules take that choice off the table.
If you’re married and file separate returns and your spouse itemizes deductions, you must also itemize, even if your own itemized deductions are low.
This rule prevents couples from mixing methods in a way that creates an unfair tax advantage. If you’re considering filing separately, it’s important to look at both returns together to understand how one spouse’s choice affects the other.
Turn a Basic Tax Choice Into a Smarter Outcome
The standard deduction makes tax filing simpler for many people by offering an easy way to reduce taxable income without tracking expenses or keeping receipts. But itemizing can lower your tax bill in some cases.
The key is to understand how each option works, apply the rules to your unique tax situation, and take advantage of planning opportunities when it makes sense.
If you’re not sure which path is best, work with a qualified tax professional who can help you evaluate your options. A little planning now can go a long way towards keeping more of your hard-earned money at tax time.
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File your taxes with TaxSlayer and get your maximum refund.
by your friends at The Daily Navigator
