The standard deduction amounts
| Filing status | Tax year 2025 | Tax year 2026 |
|---|---|---|
| Single or married filing separately | $15,750 | $16,100 |
| Married filing jointly / surviving spouse | $31,500 | $32,200 |
| Head of household | $23,625 | $24,150 |
People who are 65 or older or blind get an additional standard deduction amount. For tax years 2025 through 2028, people 65 and older may also qualify for an additional deduction of up to $6,000 each (phasing out at higher income); see our explainer on the new deductions. A taxpayer who can be claimed as a dependent has a smaller standard deduction based on earned income.
For most people the standard deduction is both simpler and larger. Itemize only when your Schedule A total beats it. For tax year 2025 the standard deduction is $15,750 (single), $31,500 (married filing jointly) and $23,625 (head of household).
What you can itemize
Itemized deductions are listed on Schedule A. The major categories are:
- State and local taxes (SALT): income or sales taxes plus property taxes, subject to a cap. For 2025 the cap is $40,000 ($20,000 if married filing separately), reduced for very high incomes. Verify the cap for 2026 in IRS instructions.
- Home mortgage interest on acquisition debt up to the allowable limits.
- Charitable contributions to qualified organizations. See charitable deduction rules.
- Medical and dental expenses above 7.5% of AGI.
- Casualty losses from federally declared disasters, in limited circumstances.
How to compare
- Add up the SALT you paid (up to the cap), mortgage interest, charitable gifts and deductible medical expenses.
- Compare the total with your standard deduction.
- If itemized is bigger, itemize. If not, take the standard deduction.
Example
A single homeowner pays $9,000 in property and state income tax, $6,500 in mortgage interest, and gives $2,000 to charity: total $17,500. Against the 2025 standard deduction of $15,750, itemizing gives an extra $1,750 of deduction. In the 22% bracket that saves roughly $385. If the same person gave less to charity, the standard deduction would win. (Illustration only.)
Why many people take the standard deduction
The standard deduction is large enough that most households cannot beat it with itemized deductions, especially with the SALT cap. No receipts are needed beyond what’s needed for other items.
Cases where itemizing can matter
- You own a home with a significant mortgage and high property taxes.
- You live in a state with high income or property taxes.
- You make large charitable donations.
- You have large unreimbursed medical costs.
- You’re married filing separately and your spouse itemizes (you must also itemize).
Charitable giving without itemizing
Legislation enacted in 2025 created a charitable deduction for people who take the standard deduction beginning in 2026, with dollar limits, and changed rules for itemizers. Check the IRS for details and effective dates, and see our charitable deduction page.
Not sure which side you land on? Total your itemized expenses in the standard vs. itemized calculator — it applies the SALT cap and the 7.5% medical floor for you.
Bunching strategy
If your itemized deductions hover close to the standard deduction, “bunching” — concentrating two years of charitable gifts or elective medical costs into one year — can help you itemize in one year and take the standard deduction in the next.
Keep records either way
If you itemize, you need documentation. See our itemized deductions checklist. You cannot change your mind after filing in the middle of the year, but you can amend within the allowed period.
Frequently asked questions
What is the standard deduction for 2025?
$15,750 for single filers, $31,500 for married filing jointly and $23,625 for head of household, according to the IRS.
Can I take both the standard deduction and itemize?
No. You choose one, generally whichever gives the larger deduction.
Is the SALT cap still $10,000?
For 2025, legislation raised the cap to $40,000 ($20,000 for married filing separately), with a reduction for high incomes. Check IRS instructions for later years.
Official sources
- IRS Topic 551: Standard deduction
- IRS Topic 501: Should I itemize?
- IRS Topic 503: Deductible taxes
- IRS: Schedule A instructions
- IRS: Tax year 2026 inflation adjustments
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.