2027 standard deduction, plus the extra amounts for over-65s
Short answer
For 2027 the standard deduction is $16,600 for single filers, $33,200 for married couples filing jointly and $24,925 for heads of household. Filers aged 65+ add $2,100 (single) or $1,700 per spouse, and can also claim the temporary $6,000 senior deduction, which phases out above $75,000 or $150,000 of income.
Nearly 9 in 10 filers take the standard deduction rather than itemizing, so this one number decides how much of your 2027 income is tax-free before the brackets even start. The IRS set the 2027 amounts in Revenue Procedure 2026-35 on November 5, 2026.
2027 standard deduction by filing status
| Filing status | 2027 | 2026 | Increase |
|---|---|---|---|
| Single | $16,600 | $16,100 | +$500 |
| Married filing jointly | $33,200 | $32,200 | +$1,000 |
| Married filing separately | $16,600 | $16,100 | +$500 |
| Head of household | $24,925 | $24,150 | +$775 |
These apply to income earned in 2027 and the return you file in early 2028. For the return you file this coming spring, use the 2026 column.
Extra amounts if you’re 65 or older, or blind
On top of the base deduction, you add:
- $2,100 if you’re single or head of household
- $1,700 per spouse if you’re married
You get one extra amount for being 65+ and another for being legally blind, so a single filer who is both adds $4,200.
The $6,000 senior deduction (2025–2028)
Separate from the amounts above, the One Big Beautiful Bill Act created a temporary $6,000 deduction per person aged 65 or over. It’s available whether you take the standard deduction or itemize, and you need a Social Security number to claim it.
- It shrinks by 6 cents for every dollar of modified adjusted gross income above $75,000 (single) or $150,000 (married filing jointly).
- That means it’s gone entirely at $175,000 (single) or $250,000 (joint).
- It’s not indexed for inflation and is scheduled to end after the 2028 tax year.
Worked example: retired couple, both 68
Joint filers with $70,000 of income from pensions, Social Security and interest:
- Standard deduction: $33,200
- Age 65+ additions: $1,700 × 2 = $3,400
- Senior deduction: $6,000 × 2 = $12,000 (income is under $150,000, so no phase-out)
- Total deductions: $48,600. Only the income above that is taxed, and much of their Social Security may be excluded before you even get here.
Should you itemize instead?
Itemize only if your deductible expenses add up to more than the standard deduction. The big ones are mortgage interest, state and local taxes (SALT) and charitable gifts.
- The SALT cap rose to $40,000 in 2025 and increases by 1% a year through 2029, so it’s around $40,800 for 2027. It starts shrinking once income passes $500,000.
- If you own a home in a high-tax state with a sizeable mortgage, run both numbers. Otherwise the standard deduction almost always wins.
Dependents
If someone can claim you as a dependent, your standard deduction is limited to the greater of a small fixed amount or your earned income plus a few hundred dollars, up to the normal single amount. Students with part-time jobs usually fall here.
Next: see how the brackets apply after the deduction in our 2027 tax brackets guide, or the 2027 capital gains thresholds if you sell investments.
Figures from IRS Revenue Procedure 2026-35, as tabulated by the Tax Foundation; 2026 figures from the IRS. General information, not tax advice.
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