Standard Deduction 2026: New OBBBA Amounts, Senior Bonus, and When to Itemize

# Standard Deduction 2026: New OBBBA Amounts, Senior Bonus, and When to Itemize

> **Quick answer:** The 2026 standard deduction is $32,200 for married filing jointly and $16,100 for single filers — both permanently locked in by the One Big Beautiful Bill Act (OBBBA). A new $6,000 senior bonus deduction applies to taxpayers 65+ through 2028. With the SALT cap rising to $40,400, high-tax-state homeowners now face a genuine choice: itemize or standard. Most taxpayers still win with the standard deduction, but the math has shifted meaningfully.

The standard deduction 2026 just got its biggest structural overhaul in nearly a decade. The OBBBA didn't just inflation-adjust the numbers — it created entirely new deduction categories, raised the SALT cap fourfold, and handed seniors a temporary $6,000 bonus that most haven't heard of yet. Whether you file solo, jointly, or as a senior, here is what the new law actually means for your tax bill.

This article is for informational purposes only and does not constitute financial advice. Consult a qualified financial advisor for personal financial decisions.

## The 2026 Standard Deduction Amounts: What Changed Under OBBBA

The IRS officially released 2026 inflation adjustments incorporating OBBBA changes in early 2026. Here are the confirmed numbers, compared to what you filed last year.