The standard deduction is an amount of income the IRS does not tax. Most people take it instead of itemizing deductions, and it is why the first part of your income is effectively tax free.
2026 amounts
- Single: $16,100
- Married filing jointly: $32,200
Heads of household, people over 65 and people who are blind receive different or additional amounts. The calculator on this site covers single and married filing jointly.
How it works
Your taxable income is your gross income minus pre-tax deductions (such as a traditional 401(k)) and the standard deduction. The brackets then apply to the result. A single filer earning $50,000 with no other adjustments pays tax on $50,000 minus $16,100, not on the full $50,000.
Examples
| Gross income | Taxable income | Federal income tax |
|---|---|---|
| $30,000 | $13,900 | $1,420 |
| $50,000 | $33,900 | $3,820 |
| $80,000 | $63,900 | $8,770 |
These are before FICA and state tax. Many states have their own standard deduction or exemption, which is why the same salary leaves different take-home pay in different states.
Standard or itemized?
You itemize only when mortgage interest, state and local taxes, charitable gifts and other eligible expenses add up to more than the standard deduction. For most workers the standard deduction is bigger.
Read how the brackets apply in 2026 federal income tax brackets.
Try the take-home pay calculator to see your own numbers, or pick your state from the state list.