$16,100 if you file single
Rev. Proc. 2025-32 §2.14 publishes the 2026 amounts. This is not Pub 15-T withholding.
Single: $16,100. Single 65+: $18,150. Head of household: $24,150. Married filing jointly: $32,200.
| Status | Basic | Extra 65+ / blindness |
|---|---|---|
| Single | $16,100 | $2,050 each |
| Married filing separately | $16,100 | $1,650 each |
| Head of household | $24,150 | $2,050 each |
| Joint / surviving spouse | $32,200 | $1,650 each |
| Case | 2026 deduction |
|---|---|
| Single | $16,100 |
| Single 65+ | $18,150 |
| MFJ, both 65+ | $35,500 |
| Dependent | Earned income | 65+ | Deduction |
|---|---|---|---|
| Yes | $0 | No | $1,350 |
| Yes | $10,000 | No | $10,450 |
| Yes | $0 | Yes | $3,400 |
deduction = min(basic, max(1,350, 450 + earned income)) + extras
This page does not compare itemized deductions or invent the MFS-spouse extra. Confirm with your 1040 or the IRS.
Related
The 2026 floor is $1,350. If that person is also 65, add $2,050 → $3,400. Single with no extras: $16,100.