Standard Deduction Calculator 2026
$15,750 single / $31,500 MFJ. SALT cap raised to $40,000 under OBBBA. Find out if you should itemize or take the standard deduction.
How to Use This Calculator
Tab "Standard Deduction"
Select your filing status, check the boxes if you or your spouse are 65 or older or legally blind, and enter your AGI. The calculator applies the 2026 OBBBA standard deduction amounts, the additional deduction for age 65+ and blindness, and the new OBBBA $6,000 senior deduction (with phaseout). You get a full breakdown showing exactly how your standard deduction is calculated.
Tab "Itemized Total"
Enter each of your itemized deductions: mortgage interest, state and local taxes (SALT), property taxes, charitable donations, medical expenses, casualty losses, and other deductions. The calculator applies the $40,000 SALT cap (up from $10,000) and the 7.5% AGI medical expense floor. It shows your total itemized deductions and warns you if the SALT cap reduces your deduction.
Tab "Which Saves More?"
This tab auto-populates from your entries in Tabs 1 and 2. It shows a side-by-side comparison of your standard deduction vs. your itemized total, highlights the winner in green, and estimates your tax savings based on your marginal tax rate. Use this to make a data-driven decision about whether to itemize or take the standard deduction.
The Formulas
Single: $15,750 · MFJ: $31,500 · HoH: $23,500 · MFS: $15,750
Additional for age 65+: $2,050 (single/HoH) / $1,650 per spouse (MFJ/MFS)
Additional for blindness: same amounts as age 65+
OBBBA senior deduction: $6,000 per person 65+ (phases out above $75K single / $150K MFJ AGI)
SALT Deduction (State and Local Taxes):
SALT = min(state income taxes + local taxes + property taxes, $40,000)
The $40,000 cap applies to the combined total under OBBBA (up from $10,000 under TCJA)
Medical Expense Deduction:
Deductible medical = max(0, total medical expenses − 7.5% × AGI)
Only the amount that exceeds 7.5% of your AGI is deductible
Total Itemized Deductions:
Total = mortgage interest + SALT (capped) + charitable donations + medical (above floor) + casualty losses + other
Decision Rule:
If itemized total > standard deduction → itemize
If standard deduction ≥ itemized total → take the standard deduction
Tax savings = |difference| × your marginal tax rate
Example
Single Filer, Age 35, $80K Income — Itemized $18,200 vs Standard $15,750
In this example, your itemized deductions of $18,200 exceed the $15,750 standard deduction by $2,450. At a 22% marginal rate, itemizing saves you approximately $539 in federal income tax. If your SALT were higher (say $45,000), the $40,000 OBBBA cap would kick in and you would lose $5,000 of deductions. Before OBBBA, the $10,000 SALT cap would have reduced this filer's SALT deduction by even more.