Here’s what HIVE AI had to say about “How has the standard deduction changed for returns filed in 2026?”:
Standard deduction for returns filed in 2026
If you mean the 2026 filing season, you are generally filing a 2025 federal return. For those 2025 returns, the One, Big, Beautiful Bill Act increased the standard deduction to:
- $15,750 for single and married filing separately
- $31,500 for married filing jointly and surviving spouse
- $23,625 for head of household
Compared with the prior amounts used for 2024 returns filed in 2025, that is an increase of:
- $1,150 for single and married filing separately, from $14,600 to $15,750
- $2,300 for married filing jointly, from $29,200 to $31,500
- $1,725 for head of household, from $21,900 to $23,625 3
If instead you mean tax year 2026 amounts, which are generally for returns filed in 2027, the standard deduction rises again to:
- $16,100 for single and married filing separately
- $32,200 for married filing jointly
- $24,150 for head of household
Bottom line
For returns filed in 2026, the key change is that the higher standard deduction was extended and increased for 2025 returns under the new law.
If you want, I can also show how the additional standard deduction for age 65/blindness fits on top of these amounts.
Sources
1 – One Big Beautiful Bill Act Sec. 70102. Extension and enhancement of increased standard deduction
2 – Rev. Proc. 2025-32
3 – IRS – Publication 554 Tax Guide for Seniors
4 – IRS Newsroom – IR-2025-103
5 – IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill
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