Standard Deduction vs Itemizing 2026
Every year the IRS gives you a choice: take the flat standard deduction, or add up your real expenses and itemize. For 2026 the standard deduction is $16,100 for singles and $32,200 for married couples — but the higher $40,400 SALT cap changed the math for millions of homeowners. Here is how to pick the bigger deduction.
Standard, single
$16,100
2026
Standard, joint
$32,200
2026
Head of household
$24,150
2026
SALT cap (itemized)
$40,400
New for 2026
The Two Paths to a Deduction
You get to reduce your taxable income one of two ways, and the rule is simple: pick the bigger one. The standard deduction is automatic, requires no records, and is the right answer for most filers. Itemizing means listing your deductible expenses on Schedule A — and it only pays off when those expenses add up to more than the standard amount. You can never take both.
The 2026 Standard Deduction
The 2026 standard deduction amounts:
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
Taxpayers 65 and older add the new $6,000 senior deduction on top of these figures, giving a single senior an effective $22,100 shield before the first bracket.
What You Can Itemize
The four big itemized categories for most people:
- State and local taxes (SALT) — income or sales tax, plus property tax, capped at $40,400 for 2026 (single and joint).
- Mortgage interest — interest on up to $750,000 of qualified home acquisition debt.
- Charitable contributions — cash gifts generally deductible up to 60% of adjusted gross income.
- Medical and dental expenses — only the amount above 7.5% of your AGI counts.
The first two are the heavy lifters. A homeowner in a high-tax state with a mortgage usually clears the standard deduction on SALT and mortgage interest alone, without giving a dollar to charity.
How to Choose
The decision is one subtraction: itemized total minus standard deduction. If the result is positive, itemize; if negative, take the standard. Two practical tips:
- Married couples — the joint standard deduction of $32,200 is high, so you need substantial SALT and mortgage interest to beat it.
- Bunching — if your itemized total hovers just below the standard amount, group charitable gifts or medical spending into alternate years to clear the bar in the years you itemize.
A Comparison Example
| Filer | Standard | Itemized (est.) | Better choice |
|---|---|---|---|
| Single renter, Texas (no state tax) | $16,100 | ~$2,000 | Standard |
| Single CA homeowner, $150k | $16,100 | ~$32,900 | Itemize |
| Married renters, low state tax | $32,200 | ~$8,000 | Standard |
| Married NY homeowners, $200k | $32,200 | ~$45,000 | Itemize |
Itemized figures are illustrative totals of SALT, mortgage interest, charitable gifts, and medical expenses. Your actual number depends on your own expenses.
Check your state tax picture
See your salary take-home in any state before deciding on deductions.
Frequently Asked Questions
Can I take both the standard and itemized deduction?
No. You choose one. The choice is independent each year — you can itemize in 2026 and take the standard deduction in 2027 if your situation changes.
What if my itemized total is very close to the standard?
You may be a good candidate for "bunching" — concentrating deductible expenses into one year so you itemize that year and take the standard the next.
Does a higher SALT cap help married couples less?
It can. The joint standard deduction of $32,200 is high, so a couple needs substantial SALT plus mortgage interest to beat it. A single homeowner clears the $16,100 bar more easily.
Are state refunds taxable if I itemized last year?
Potentially. If you itemized and deducted state income tax in a prior year, a state tax refund may be taxable the following year — the "tax benefit rule."
Sources
- IRS Revenue Procedure 2025-32 — 2026 standard deduction amounts and $40,400 SALT cap.
- IRS Publication 17 — itemized deductions, medical 7.5% floor, and charitable limits.
- One Big Beautiful Bill Act — SALT cap increase and the $6,000 senior deduction.
Illustrative itemized totals are for demonstration; your actual deduction depends on your documented expenses.