This is an estimate, not tax advice. It uses the federal figures listed on this page (checked against IRS.gov on October 15, 2026); verify current-year figures before relying on them. Your entries stay in your browser and are never sent anywhere.
How this calculator works
Every taxpayer subtracts either the standard deduction or the total of their itemized deductions from adjusted gross income (AGI) before the tax brackets apply. This tool totals the itemized deductions you enter, applies the two limits that trip people up most often, and compares the result to the standard deduction for your filing status and tax year.
- SALT cap: state and local income or sales taxes plus property taxes are added together and limited to the cap for your year and status (reduced at high incomes).
- Medical expenses: only the portion above 7.5% of your AGI is deductible, so without an AGI the calculator cannot count them accurately.
- Tax difference: if you enter your AGI, the tool runs both choices through the federal brackets for your year to estimate how much tax the better choice saves. It covers ordinary income tax only.
Example. A single filer for 2025 pays $9,000 in state income tax, $6,000 in property tax, $7,200 in mortgage interest and gives $2,000 to charity. The SALT items total $15,000 (under the $40,000 cap), so itemized deductions are $24,200 versus the $15,750 standard deduction — itemizing is $8,450 higher.
Figures the calculator uses
All amounts below come from IRS.gov and were checked on October 15, 2026. If you are reading this much later, confirm they are still current.
| Filing status | Tax year 2025 | Tax year 2026 |
|---|---|---|
| Single | $15,750 | $16,100 |
| Married filing separately | $15,750 | $16,100 |
| Married filing jointly / surviving spouse | $31,500 | $32,200 |
| Head of household | $23,625 | $24,150 |
| Extra if 65+ or blind (per box) | $1,600 married / $2,000 unmarried | $1,650 married / $2,050 unmarried |
These are the federal standard deductions. Many states use different amounts. Check your state guide for state rules.
What the calculator leaves out
- Limits on mortgage debt, charitable gifts as a share of income, casualty losses and other special rules — enter only amounts you know are deductible.
- Some itemized-deduction rules change beginning in 2026 under the 2025 tax law (for example new floors and limits). This tool applies only the figures listed above; check the Schedule A instructions for the year you are filing.
- The new Schedule 1-A deductions, credits, self-employment tax, capital gains rates and the alternative minimum tax.
A quick rule of thumb
If your itemized total is close to the standard deduction, the simpler standard deduction usually wins on time and record-keeping. Itemizing tends to pay off for homeowners with significant mortgage interest and property taxes, people with large charitable gifts or large unreimbursed medical bills, and residents of high-tax states. Use our itemized deductions checklist to gather the numbers, and read the full explanation in standard deduction vs. itemized.
Frequently asked questions
What is the standard deduction for 2025 and 2026?
For tax year 2025 the IRS lists $15,750 for single filers and married filing separately, $31,500 for married filing jointly, and $23,625 for heads of household. For 2026 the amounts are $16,100, $32,200 and $24,150. People who are 65 or older or blind add a little more per box.
Can I claim the standard deduction and itemize too?
No. You generally choose one or the other on the same return. If you are married filing separately and your spouse itemizes, you generally must itemize as well (or take no standard deduction).
How does the SALT cap work?
State and local income (or sales) taxes plus property taxes are combined under one cap. For 2025 it is $40,000 ($20,000 if married filing separately), reduced when modified AGI is above $500,000 but never below $10,000. For 2026 the figures are $40,400 and $505,000. The calculator applies these automatically.
Do the new tips, overtime, car-loan interest and senior deductions require me to itemize?
No. The IRS says those deductions go on Schedule 1-A and can be claimed whether or not you itemize, so they do not change the standard-vs-itemized comparison. This calculator does not model them.
Official sources
- IRS Topic 551: Standard deduction
- IRS Topic 501: Should I itemize?
- IRS: Federal income tax rates and brackets
- IRS: 2026 tax inflation adjustments (Rev. Proc. 2025-32)
- IRS: Instructions for Schedule A (Form 1040)
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.