Standard Deduction vs Itemizing in 2026
Standard Deduction vs Itemizing: What Every Filer Should Know
This page is an informational summary of tax-year 2025 figures (for returns filed in 2026), drawn from IRS publications and revenue procedures. Confirm all current details at irs.gov or with a qualified tax professional before filing.
The standard deduction is a fixed dollar amount the IRS lets you subtract from your gross income before calculating what you owe. For tax year 2025, the standard deduction ranges from $15,000 to $30,000 depending on filing status. You itemize instead only when your total qualifying expenses listed on Schedule A add up to more than that fixed amount.
What is the standard deduction for 2025?
The IRS adjusts the standard deduction each year for inflation. For tax year 2025 — the return most people will file by April 15, 2026 — the amounts are set by Rev. Proc. 2024-40:
| Filing Status | 2025 Standard Deduction |
|---|---|
| Single | $15,000 |
| Married filing jointly | $30,000 |
| Married filing separately | $15,000 |
| Head of household | $22,500 |
These figures apply to most US taxpayers. Certain situations — such as being claimed as a dependent, being a nonresident alien, or filing married separately when your spouse itemizes — can reduce or eliminate your standard deduction entirely. See IRS Publication 501 for the full list of limitations.
Additional standard deduction for age 65 or older, or blind
If you are age 65 or older, or legally blind, the IRS allows an additional amount on top of the base standard deduction. For tax year 2025:
- Married filers (and qualifying surviving spouses): $1,600 per qualifying condition — so a married couple where both spouses are 65 or older could add $3,200.
- Unmarried filers (single, head of household): $2,000 per qualifying condition.
A condition means age 65+ OR legally blind — both apply separately, so a single filer who is both 65 and legally blind may add $4,000. Confirm specific eligibility rules at IRS Publication 501.
What can you itemize?
Itemized deductions are specific expenses the tax code permits you to subtract from income in place of the standard deduction. You list them on Schedule A of Form 1040. Below are the main categories. Note that each carries its own rules and limits — the amounts shown are the federal rules as of tax year 2025, but legislative changes can affect them. Check irs.gov for the most current limits.
| Category | Key Rule or Limit |
|---|---|
| State and local taxes (SALT) | Combined deduction for state/local income or sales taxes plus property taxes is capped at $10,000 ($5,000 if married filing separately). Confirm current cap at irs.gov — SALT rules have been subject to legislative change. |
| Home mortgage interest | Generally deductible on acquisition debt up to IRS limits. Rules differ for loans originated before and after Dec. 16, 2017. See Schedule A instructions and Publication 936 at irs.gov. |
| Gifts to charity | Cash and property donations to qualifying organizations. Percentage-of-AGI limits apply depending on type of donation and recipient organization. Receipts required. |
| Medical and dental expenses | Only the portion exceeding 7.5% of your adjusted gross income (AGI) is deductible. For example, if your AGI is $80,000, only medical expenses above $6,000 count. |
| Casualty and theft losses | Generally limited to losses in federally declared disaster areas. Personal casualty losses outside of declared disasters are not deductible under current law. |
Items that are no longer deductible as of current law include unreimbursed employee expenses for most W-2 workers and miscellaneous itemized deductions that were previously subject to a 2%-of-AGI floor. A qualified tax professional can help determine which expenses apply to your situation. See also our guide on deductions for self-employed and 1099 filers, where different rules apply.
When does itemizing make sense?
Itemizing produces a lower tax bill than the standard deduction only when your total allowable Schedule A expenses exceed your standard deduction amount. Because the standard deduction is now relatively large — $30,000 for a married couple filing jointly in 2025 — a majority of US filers benefit from taking it without bothering to tally individual expenses.
Common circumstances that can push itemized deductions above the standard deduction include:
- Significant mortgage interest: Homeowners with large loan balances, particularly in early repayment years when interest makes up a larger share of each payment, may accumulate deductible interest that alone approaches or exceeds their standard deduction.
- High state and local taxes: Filers in high-tax states who pay substantial state income taxes and property taxes can hit the $10,000 SALT cap quickly. When SALT is already maxed, other deductions become more valuable at the margin.
- Large charitable giving: Donors who give significantly to qualifying organizations can stack charitable deductions on top of other Schedule A items.
- Major unreimbursed medical expenses: A serious illness, surgery, or long-term care situation can generate out-of-pocket costs that clear the 7.5%-of-AGI floor by a wide margin.
- Combination of multiple categories: Often it is not a single large expense but the sum of modest amounts across SALT, mortgage interest, and charity that tips the balance past the standard deduction.
If you think you might be near the threshold, gathering documentation before filing — mortgage interest statements (Form 1098), property tax records, charitable contribution receipts, and medical bills — makes the comparison straightforward. Our tax filing deadlines guide for 2026 covers when these documents are typically available.
How do you decide which to take?
The mechanics are straightforward: total your allowable Schedule A deductions, then compare that number to your standard deduction for your filing status. Whichever is larger reduces your taxable income by more, and therefore produces a lower federal tax bill.
In practice, the decision process typically works as follows:
- Identify your filing status and look up the corresponding standard deduction from the table above.
- Gather documentation for potential itemized deductions — mortgage Form 1098, state tax records, charitable receipts, medical expense totals.
- Add up your potentially deductible amounts, applying the relevant caps and floors (SALT at $10,000, medical at 7.5% of AGI).
- Compare the total to your standard deduction. If itemized exceeds it, Schedule A saves more money. If not, the standard deduction is the better choice.
- Note that you cannot take both — it is one or the other on a given return.
Tax preparation software typically walks through this comparison automatically. A qualified tax professional can perform the same comparison with knowledge of your full financial picture, which is particularly useful in years with unusual expenses, a home purchase or sale, or significant changes in income. See our broader overview on who needs to file a federal return for context on the overall filing process.
What if I am married filing separately?
Married filing separately carries a specific rule that often surprises filers: if one spouse itemizes, the other spouse must also itemize — even if their itemized deductions are small or zero. The standard deduction is unavailable to a spouse who files separately when the other spouse itemizes.
This rule, combined with the reduced standard deduction ($15,000 versus $30,000 for joint filers) and the halved SALT cap ($5,000), means married filing separately is rarely the most favorable status from a tax standpoint for most couples. There are legitimate non-tax reasons some couples choose it — primarily involving income-driven repayment plans for student loans or liability separation — but the deduction impact should be factored into that decision. See IRS Publication 501 for the full treatment of filing status rules.
Frequently asked questions
Can I take both the standard deduction and itemize in the same year?
No. Federal law requires you to choose one or the other on a given return. You take the standard deduction or you itemize on Schedule A — there is no hybrid. The only exception is for certain above-the-line deductions (like student loan interest or IRA contributions), which are separate from the standard deduction vs. itemizing choice entirely.
Do most taxpayers itemize?
No. The large majority of US filers take the standard deduction. This has been especially true since the 2017 tax law significantly increased standard deduction amounts. According to IRS data, roughly 90% of filers now use the standard deduction rather than itemizing. Confirm current statistics at irs.gov.
Does the standard deduction increase after age 65?
Yes. Filers who are age 65 or older, or legally blind, receive an additional amount on top of their base standard deduction. For tax year 2025, unmarried filers may add $2,000 per qualifying condition; married filers may add $1,600 per qualifying condition. The add-on is per person and per condition, so it can stack. See IRS Topic 551 and Publication 501 for details.
Is the SALT deduction limit permanent?
As of tax year 2025, the SALT deduction cap stands at $10,000 ($5,000 for married filing separately). However, SALT cap rules have been subject to ongoing legislative discussion and potential change. Always confirm the current cap at IRS Topic 501 or irs.gov before filing, or ask a qualified tax professional.
Can I itemize medical expenses if I take the standard deduction?
No. Medical expenses are an itemized deduction on Schedule A. If you take the standard deduction, you do not list Schedule A items — including medical expenses. To benefit from medical expenses, your total Schedule A deductions (including the medical amount above the 7.5%-of-AGI floor) must exceed your standard deduction. If they do, itemizing would generally save more. If not, the standard deduction applies and medical costs would not reduce your federal taxable income directly.