Standard Deduction History Table
| Year | Single / MFS | MFJ | Head of household |
|---|---|---|---|
| 2026 | $16,100 | $32,200 | $24,150 |
| 2025 | $15,000 | $30,000 | $22,500 |
| 2024 | $14,600 | $29,200 | $21,900 |
| 2023 | $13,850 | $27,700 | $20,800 |
| 2022 | $12,950 | $25,900 | $19,400 |
| 2021 | $12,550 | $25,100 | $18,800 |
| 2020 | $12,400 | $24,800 | $18,650 |
| 2019 | $12,200 | $24,400 | $18,350 |
| 2018 | $12,000 | $24,000 | $18,000 |
The standard deduction is the most-used number in the tax code, and its recent history explains why almost nobody itemizes anymore: the TCJA nearly doubled it for 2018 ($12,000 single / $24,000 joint, up from $6,500 / $12,700 in 2017), and inflation adjustments plus the 2026 OBBBA amendments have pushed it to $16,100 and $32,200 - head of household $24,150. Pick any year and filing status above for the exact figure that return used.
Each row is the official IRS amount for that tax year - the number on the forms, not an inflation-adjusted guess - and the jump from 2025 to 2026 ($15,000 to $16,100 single) reflects the One Big Beautiful Bill's amendments layered on top of the annual inflation adjustment.
How to use
- Pick the tax year and filing status to see the standard deduction that return used.
- Compare 2017's pre-TCJA baseline ($6,500 / $12,700) to today's row when someone says the standard deduction 'used to be tiny' - it did.
- Remember the 65+ and blind extras stack on top of these amounts, per the same IRS release that carries the 2026 figures.
Frequently asked questions
Why did the standard deduction almost double in 2018?
The Tax Cuts and Jobs Act replaced the old $6,450 / $12,900 / $9,550 (2017) amounts with roughly doubled figures starting tax year 2018, and simultaneously suspended personal exemptions - the two changes were designed as a package. The doubled standard deduction plus a curtailed itemized landscape (capped SALT, higher mortgage-interest standard) moved the overwhelming majority of filers to the standard deduction, which is the direct ancestor of today's nine-in-ten itemize-or-not split.
Why does head of household sit between single and married-joint?
Head of household filers maintain a household for a qualifying dependent, so Congress prices the deduction above single but well below married-joint - reflecting one taxpayer supporting dependents rather than two spouses pooling income. In 2026 that is $24,150, exactly 50% more than the single amount, a ratio that has held across the inflation-adjustment years in the table.
What changed for 2026 specifically?
Two things landed at once: the annual inflation adjustment raised the amounts from $15,000 / $30,000 / $22,500 to $16,100 / $32,200 / $24,150, and the One Big Beautiful Bill's amendments - which the IRS release title carries - made the post-TCJA design permanent rather than letting it sunset after 2025. The release also carries the extra standard-deduction amounts for age 65+ and blind filers, which stack on every figure in this table.
Should I itemize instead at these levels?
At a $16,100 / $32,200 standard deduction, itemizing only wins if your mortgage interest, SALT-capped property taxes, and charitable gifts together clear that bar - which for most households they no longer do. Run the big three through their calculators (mortgage interest, charitable miles, and state taxes) and compare the sum to your row above; if the standard wins, take it and keep the receipts drawer closed.