The standard deduction is a flat dollar amount you subtract from your income before federal income tax is figured. For the standard deduction 2026 amounts, that is $16,100 if you file single, $32,200 if you are married filing jointly, and $24,150 if you file as head of household.
You do not have to do anything to get it on your paycheck. Federal withholding tables already build in the standard deduction for the filing status you check on your W-4, which is why the first slice of your pay each year is effectively untaxed at the federal level.
2026 Standard Deduction Amounts
| Filing status | 2026 standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
These figures come from IRS Revenue Procedure 2025-32. People who are 65 or older or blind can claim an additional standard deduction on top of these amounts; IRS Publication 501 lists the current figures. A separate deduction for seniors added by 2025 federal law is claimed on the tax return and generally does not change standard paycheck withholding. The IRS page on the 2025 law explains who qualifies.
How the Standard Deduction Lowers Your Tax
Federal income tax is not charged on your gross pay. It is charged on taxable income, which is roughly:
Gross wages − pre-tax deductions − standard deduction = taxable income
Your taxable income then runs through the federal income tax brackets. For a single filer, the first $12,400 of taxable income is taxed at 10%, the next slice up to $50,400 at 12%, and so on.
The deduction reduces income at your highest bracket, not your lowest. If you are in the 22% bracket, the $16,100 single deduction saves you more than if you are in the 12% bracket. For lower earners the effect is different but just as real: on modest wages, the deduction can cover most or all of their income, leaving little or no federal income tax.
Worked Example: $52,000 in Ohio
Take a worker in Ohio earning $52,000 a year, paid semimonthly (24 paychecks). Here is how the federal math works for a single filer with no pre-tax deductions:
- Wages: $52,000
- Minus the single standard deduction of $16,100: taxable income of $35,900
- Federal tax: 10% of $12,400 plus 12% of the remaining $23,500, about $4,060 for the year
- Per paycheck: about $169 in federal withholding
Now compare the same $52,000 salary under each filing status, using estimates from the PaycheckHubs paycheck calculator:
| W-4 filing status | Standard deduction | Federal withholding per year | Per semimonthly paycheck | Take-home per paycheck |
|---|---|---|---|---|
| Single | $16,100 | $4,060 | $169.17 | $1,804.48 |
| Head of household | $24,150 | $2,988 | $124.50 | $1,849.15 |
| Married filing jointly | $32,200 | $1,980 | $82.50 | $1,893.61 |
The married row assumes this is the household's only income. If both spouses work, each job would apply the full $32,200 deduction, and the couple would likely be under-withheld unless they fill out Step 2 of the W-4. Ohio state tax figures are estimates; check yours with the Ohio paycheck calculator.
Pre-tax deductions stack with it
If the single filer above puts 6% of pay into a traditional 401(k), that is $3,120 a year. Taxable income drops to $32,780, and federal withholding falls to about $3,686, a savings of about $374. The standard deduction and the 401(k) deferral both reduce taxable income, one after the other.
Standard Deduction vs Itemizing
Instead of taking the standard deduction, you can itemize: add up specific deductible expenses such as mortgage interest, state and local taxes, and charitable gifts. You pick whichever total is larger, but you cannot take both.
Most people take the standard deduction because their itemized expenses don't add up to more. If yours do, you can tell your employer to withhold less by entering the extra amount in Step 4(b) of your W-4, which lowers withholding through the year instead of waiting for a refund. Our guide on how to fill out a W-4, step by step explains that line.
State Standard Deductions Are Different
Most states that tax wages have their own deduction rules, and the amounts often have nothing to do with the federal figure. A few examples from 2026 state data:
| State | Single standard deduction | Personal exemption |
|---|---|---|
| Colorado | $16,100 | None |
| Arizona | $8,350 | None |
| California | $5,540 | None (uses a personal credit instead) |
| Illinois | None | $2,925 |
Colorado matches the federal amount, while Arizona follows the older, smaller federal figure. Illinois has no standard deduction and uses a personal exemption instead. The California paycheck calculator and Illinois paycheck calculator apply each state's own rules, and the full state directory covers the rest.
Frequently Asked Questions
What is the standard deduction for 2026?
It is $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for head of household.
Is the standard deduction taken out of my paycheck?
Nothing is taken out. Federal withholding tables subtract the standard deduction for your W-4 filing status before figuring tax, so your withholding is already lower because of it.
Can I take the standard deduction and itemize?
No. You choose one or the other on your return, whichever gives you the larger deduction.
Does the standard deduction lower Social Security and Medicare tax?
No. It only applies to income tax. Social Security and Medicare tax are figured on your wages without any standard deduction.
Sources
- IRS: Tax inflation adjustments for tax year 2026
- IRS Revenue Procedure 2025-32
- IRS Publication 501, Dependents, Standard Deduction, and Filing Information
- Tax Foundation: State Individual Income Tax Rates, 2026
Run the numbers for your state
Written and checked against IRS, Social Security Administration and state tax agency publications for the 2026 tax year. General information, not tax, legal or financial advice. Read our editorial policy, calculation methodology and sources.