2027 Standard Deduction: Amounts for Every Filing Status
In one paragraph: The 2027 standard deduction is $16,600 for single filers, $24,925 for heads of household and $33,200 for joint filers. Each person 65 or older (or blind) adds $1,700 ($2,100 if unmarried). The Child Tax Credit maximum is $2,300 per child in 2027.
Standard deduction, 2025 to 2027
| Filing status | 2025 | 2026 | 2027 | Change 2026→2027 |
|---|---|---|---|---|
| Single (and married filing separately) | $15,750 | $16,100 | $16,600 | +$500 |
| Married filing jointly | $31,500 | $32,200 | $33,200 | +$1,000 |
| Head of household | $23,625 | $24,150 | $24,925 | +$775 |
Extra deduction for age 65+ or blind
| Year | Married (per person) | Unmarried |
|---|---|---|
| 2025 | $1,600 | $2,000 |
| 2026 | $1,650 | $2,050 |
| 2027 | $1,700 | $2,100 |
Example: single filer, 67, 2027
Standard deduction $16,600 + age add-on $2,100 = $18,700. If their income after other adjustments is $68,700, taxable income is $50,000 and the 2027 tax is about $5,744. If they also qualify for the $6,000 senior deduction, taxable income falls to $44,000 and the tax to about $5,024.
Other 2027 amounts people look up
- Dependents: the standard deduction can't exceed the greater of $1,400 or earned income plus $500.
- Child Tax Credit: maximum $2,300 per qualifying child; refundable portion up to $1,800.
- Earned income credit maximums: $685 with no children, $4,573 with one, $7,552 with two and $8,496 with three or more.
The standard deduction is subtracted before the brackets in our 2027 bracket tables. The new Schedule 1-A deductions are claimed in addition to it, whether or not you itemize.
Frequently asked questions
What is the standard deduction for 2027?
For tax year 2027 it is $16,600 for single filers and married filing separately, $24,925 for heads of household and $33,200 for married couples filing jointly and surviving spouses.
How much extra do people 65 or older get in 2027?
The additional standard deduction for the aged or blind is $1,700, or $2,100 if the individual is unmarried and not a surviving spouse. Each qualifying condition (65 or older, blind) adds one amount.
Is the new $6,000 senior deduction part of the standard deduction?
No. It is a separate deduction on Schedule 1-A. You can claim it in addition to the standard deduction and the age-65 add-on.
What is the standard deduction for a dependent in 2027?
A dependent's standard deduction can't exceed the greater of $1,400 or $500 plus the dependent's earned income.
When do the 2027 amounts apply?
To your 2027 tax year, with returns filed in 2028. For 2026 income, the 2026 amounts apply.
Sources and citations
Every dollar figure on this page was checked against the official pages below on November 14, 2026. If an agency updates its guidance, the agency page controls.
- IRS IR-2026-133: Tax year 2027 inflation adjustments (Nov. 5, 2026)
- IRS Revenue Procedure 2026-35 (2027 adjusted items)
- IRS Revenue Procedure 2025-32 (2026 adjusted items)
- IRS Revenue Procedure 2024-40 (2025 adjusted items)
- IRS IR-2025-103: Tax year 2026 inflation adjustments, including One, Big, Beautiful Bill amendments