Standard vs itemized deduction in 2026: which saves more?
You take whichever is larger: the standard deduction or your itemized deductions. The higher SALT cap makes itemizing worthwhile for more people in high-tax states, but the new tips, overtime, car loan and senior deductions are available even if you use the standard deduction.
| Key fact | 2026 rule |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
| Itemize on | Schedule A |
The 2026 standard deduction
For 2026 the standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. People 65 or older and people who are blind get an additional amount on top.
When itemizing wins
Add up state and local taxes (up to the SALT cap), mortgage interest, charitable gifts and large medical costs. If the total beats your standard deduction, itemize. With the $40,400 cap, a joint filer who pays that much in SALT already beats the $32,200 standard deduction before counting anything else.
Example: a married couple with $30,000 of SALT, $9,000 of mortgage interest and $3,000 of charity has $42,000 itemized — $9,800 more than the standard deduction.
What you can claim either way
The overtime, tips, car loan interest and senior deductions sit on Schedule 1-A and reduce taxable income no matter which route you choose. Only SALT requires itemizing.
Frequently asked questions
Can I take the standard deduction and the senior deduction?
Yes. The $6,000 senior deduction is separate and does not require itemizing.
What is the 2026 standard deduction for a single filer?
$16,100.
Is the extra 65+ standard deduction the same as the senior deduction?
No. They are two different deductions and can both apply.
SALT deduction · Senior deduction · Schedule 1-A · SALT Cap Calculator
This article is educational information, not tax advice. Rules can change and your situation may differ. Confirm details on IRS.gov or with a tax professional. Figures reflect law and IRS guidance as of 2026-10-21. See our methodology.