The IRS has set the 2027 standard deduction at $16,600 for single filers, $33,200 for married couples filing jointly and $24,925 for heads of household. These amounts apply to income you earn in 2027, which you report on the return you file in early 2028. The IRS announced them on November 5, 2026, in Revenue Procedure 2026-35.
2027 vs 2026 standard deduction
| Filing status | 2026 | 2027 |
|---|---|---|
| Single | $16,100 | $16,600 |
| Married filing jointly | $32,200 | $33,200 |
| Married filing separately | $16,100 | $16,600 |
| Head of household | $24,150 | $24,925 |
People who are 65 or older, or blind, get an extra standard deduction on top. Under the 2025 tax law, people 65+ can also claim an additional senior deduction of up to $6,000 each for tax years 2025 through 2028, which phases out at higher incomes.
2027 tax brackets
| Rate | Single (taxable income over) | Married jointly (over) |
|---|---|---|
| 10% | $0 | $0 |
| 12% | $12,800 | $25,600 |
| 22% | $52,025 | $104,050 |
| 24% | $109,125 | $218,250 |
| 32% | $208,325 | $416,650 |
| 35% | $264,550 | $529,100 |
| 37% | $661,375 | $793,650 |
Other 2027 numbers worth knowing
- Child tax credit: up to $2,300 per child, with up to $1,800 refundable.
- Earned income tax credit: up to $8,496 with three or more qualifying children.
- Gift tax annual exclusion: $20,000 per recipient.
- Health FSA limit: $3,500, with up to $700 carryover where the plan allows it.
- HSA limits: $4,500 self-only and $9,000 family. See our HSA limits 2027 guide.
Standard deduction or itemize?
You pick whichever is bigger. Itemizing only helps if your mortgage interest, state and local taxes (SALT), charitable gifts and large medical bills add up to more than your standard deduction. For most households the standard deduction wins.
Worked example
A single filer earning $70,000 in 2027 with no other deductions has taxable income of $70,000 − $16,600 = $53,400. They pay 10% on the first $12,800, 12% on the next $39,225 and 22% on the last $1,375, for about $6,290 of federal income tax. Their top bracket is 22%, but their effective rate is about 9%.
Lower your taxable income further with a traditional 401(k) or IRA, and see how to file your taxes for free.
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Frequently asked questions
When do the 2027 amounts apply?
To income earned from January 1 to December 31, 2027, reported on returns filed in 2028.
Do I need receipts for the standard deduction?
No. It is a flat amount, so you do not need to prove expenses.
Why does the standard deduction go up each year?
The IRS adjusts it for inflation so that rising prices do not push you into a higher tax bill.
Source: IRS Revenue Procedure 2026-35, as reported by the Journal of Accountancy and CPA Practice Advisor, November 2026. This article is general information, not tax advice.
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