On Oct. 9, 2025, the IRS announced its tax year 2026 inflation adjustments for more than 60 tax provisions (IRS news release IR-2025-103). The details are in Revenue Procedure 2025-32. The numbers also reflect changes made by the 2025 tax law the IRS calls the One, Big, Beautiful Bill. They apply to 2026 income, which you report on returns filed in 2027.
Standard deduction
Most taxpayers take the standard deduction instead of itemizing. The IRS set these amounts:
| Filing status | 2025 | 2026 |
|---|---|---|
| Single or married filing separately | $15,750 | $16,100 |
| Married filing jointly or surviving spouse | $31,500 | $32,200 |
| Head of household | $23,625 | $24,150 |
If you're 65 or older or blind at the end of 2026, your standard deduction is higher. Form 1040-ES (2026) lists an extra $2,050 for an unmarried person who is 65 or older or blind, and $1,650 per qualifying condition for each married person. This is separate from the new enhanced deduction for seniors of up to $6,000 per eligible person, which phases out at higher incomes.
2026 tax brackets
The seven rates stay the same. The income levels where each rate starts went up:
| Rate | Single: taxable income over | Married filing jointly: over |
|---|---|---|
| 10% | $0 | $0 |
| 12% | $12,400 | $24,800 |
| 22% | $50,400 | $100,800 |
| 24% | $105,700 | $211,400 |
| 32% | $201,775 | $403,550 |
| 35% | $256,225 | $512,450 |
| 37% | $640,600 | $768,700 |
A bracket applies only to the income that falls inside it. Moving into a higher bracket doesn't raise the tax on the rest of your income.
Other figures for 2026
- Child Tax Credit: up to $2,200 per qualifying child for 2026, with up to $1,700 refundable as the Additional Child Tax Credit (Revenue Procedure 2025-32, section 3.05).
- Earned Income Tax Credit: the maximum is $8,231 for taxpayers with three or more qualifying children, up from $8,046 for 2025. Revenue Procedure 2025-32 lists the amounts for other family sizes.
- Adoption credit: up to $17,670 of qualified expenses, with up to $5,120 refundable.
- Health flexible spending accounts: employees can put in up to $3,400 by salary reduction. Plans that allow carryover can carry up to $680 into the next year.
- Commuter benefits: the monthly limit for transit passes and qualified parking is $340.
- Alternative minimum tax exemption: $90,100 for unmarried people and $140,200 for married couples filing jointly.
- Annual gift exclusion: stays at $19,000 per recipient.
- Estate tax basic exclusion: $15,000,000 for people who die in 2026.
The personal exemption remains zero.
What this means for you
For most households, higher standard deductions and wider brackets mean slightly less tax on the same income. If your income or family changed this year, now is a good time to check your withholding with the IRS Tax Withholding Estimator. If you're self-employed, check your estimated payments; the last 2026 payment is due Jan. 15, 2027. Our individual taxpayers guide lists the 2027 filing dates, and self-employed readers can review the quarterly schedule.
Frequently asked questions
Do these numbers apply to the return I file in 2026?
No. The 2026 figures are for income earned in 2026, reported on returns filed in 2027. The return you filed in 2026 covered tax year 2025, when the standard deduction was $15,750 for single filers and $31,500 for joint filers.
Why did my standard deduction jump so much for 2025?
The 2025 tax law raised the standard deduction for 2025 itself, so the IRS listed both the 2025 and 2026 amounts. The 2026 figures add a further inflation adjustment.
Where can I see every adjusted figure?
The full list is in Revenue Procedure 2025-32, which the IRS links from news release IR-2025-103. Retirement plan limits were announced separately in November 2025.
Sources
- Internal Revenue Service (IRS), IR-2025-103, "IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill", Oct. 9, 2025. irs.gov
- IRS, Form 1040-ES (2026), "Estimated Tax for Individuals". irs.gov
- IRS, Revenue Procedure 2025-32, tax year 2026 inflation adjustments. irs.gov
IRSV.com is an independent guide and is not affiliated with the IRS. This page is general information, not tax or legal advice. Rules change; confirm details on IRS.gov or with a tax professional. Found an error? Tell us.