IRS 2026 tax brackets and the $16,100 standard deduction
What happened
For tax year 2026, the IRS set the standard deduction at $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for heads of household, alongside inflation-adjusted bracket thresholds (source: IRS Rev. Proc. 2025-32). On 5 November 2026 the IRS also announced the 2027 adjustments (Rev. Proc. 2026-35): a standard deduction of $16,600 for single filers, $33,200 for married filing jointly and $24,925 for heads of household. Those apply to returns filed in 2028, so the 2026 figures here are the ones for the return you file in 2027.
Why it matters
The standard deduction is income you're not taxed on at all. Because brackets are marginal, knowing where your taxable income lands after the deduction tells you your top rate β and how much a raise or bonus actually keeps.
Who is affected
- Every filer taking the standard deduction
- Anyone near a bracket edge weighing pre-tax contributions
- Households comparing standard versus itemized deductions
| Standard deduction (single) | prior year | $16,100 | |
| Standard deduction (joint) | prior year | $32,200 | |
| Head of household | prior year | $24,150 |
The deduction shields income before any tax applies
Illustrative: a single filer with $70,000 gross wages
| Item | Before | After |
|---|---|---|
| Gross wages | β | $70,000 |
| Less standard deduction | β | β$16,100 |
| Taxable income (approx.) | $70,000 | $53,900 |
Illustrative and simplified β ignores credits, other income and adjustments. Not tax advice.
Tax brackets, standard deductions, and contribution limits verified against official IRS publications.
Last verified: 7 November 2026 Β· About our data
Frequently asked questions
What is the 2026 standard deduction?
For tax year 2026 the standard deduction is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for heads of household (IRS Rev. Proc. 2025-32).
What is the 2027 standard deduction?
The IRS announced on 5 November 2026 that for tax year 2027 the standard deduction is $16,600 for single filers, $33,200 for married filing jointly and $24,925 for heads of household (Rev. Proc. 2026-35). The 10% bracket for a single filer then runs to $12,800 of taxable income and the 37% bracket starts above $661,375. These apply to returns filed in 2028.
How do marginal tax brackets work?
Only the income within each bracket is taxed at that bracket's rate β a raise doesn't re-tax your whole income at a higher rate. Estimate your effective and marginal rate with the Federal Income Tax Calculator.