2026 Tax Brackets and Standard Deduction (for Returns Filed in 2027)

Busy season for tax professionals is only a few months away, and the returns you prepare in early 2027 cover the first tax year after many of the Tax Cuts and Jobs Act's individual provisions were originally set to expire. Thanks to the One Big Beautiful Bill Act (OBBBA), most of them didn't. Before you sit down with clients, it's worth having the 2026 numbers ready: the brackets, the standard deduction for each filing status, and the age-based deductions that can change who benefits from itemizing.

This guide pulls those figures from the IRS's official inflation adjustments and the Internal Revenue Code, walks through how they apply to real returns, and flags where the 2027 tax-year figures the IRS just released fit in, so you don't mix the two when clients start asking.

Summary

For the 2026 tax year (returns filed in 2027), the seven federal income tax rates from 10% to 37% stay the same, the standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly, and $24,150 for heads of household, and the top 37% rate applies to taxable income above $640,600 for single filers and $768,700 for joint filers.
 

What Are the 2026 Federal Income Tax Brackets?

The IRS published the 2026 tax rate schedules in Revenue Procedure 2025-32.¹ The rates themselves didn't change. Section 70101 of the OBBBA made the seven-rate structure that the Tax Cuts and Jobs Act (TCJA) introduced in 2018 permanent, so 10%, 12%, 22%, 24%, 32%, 35%, and 37% remain the individual rates. What moved are the income thresholds, which the IRS adjusts each year so that inflation alone doesn't push clients into higher brackets.

2026 Tax Brackets by Filing Status

Each rate applies only to the portion of taxable income that falls within its range. Qualifying surviving spouses use the married filing jointly column.

Source: Rev. Proc. 2025-32, Section 4.01.¹

How the Brackets Work on an Actual Return

Clients often hear "I'm in the 22% bracket" and assume that all their income is taxed at 22%. A quick example helps clear that up: a single filer with $90,000 in wages who takes the 2026 standard deduction has $73,900 of taxable income. Using the Rev. Proc. 2025-32 rate schedule, the tax is $5,800 on the first $50,400, plus 22% of the $23,500 above that, for a total of $10,970. Their marginal rate is 22%, but their effective rate on taxable income is just under 15%, and closer to 12% of their total wages.

The same logic applies to joint filers. A married couple with $150,000 in wages and the standard deduction has $117,800 of taxable income and owes $15,340: $11,600 on the first $100,800 plus 22% of the remaining $17,000. Walking clients through the math this way also makes it easier to explain why a deduction is worth more to someone in a higher bracket.

What Is the Standard Deduction for 2026?

The OBBBA didn't just keep the higher TCJA-era standard deduction. It made it permanent and raised the base amounts starting with the 2025 tax year, and those new base amounts are now indexed for inflation.² For 2026, the standard deduction is:¹

• Married filing jointly and qualifying surviving spouses: $32,200 (up $700 from $31,500 for 2025)
• Head of household: $24,150 (up $525 from $23,625 for 2025)
• Single and married filing separately: $16,100 (up $350 from $15,750 for 2025)

One thing to watch when you compare years: the 2025 figures above are the OBBBA amounts, which are higher than the 2025 amounts the IRS originally published in late 2024. Rev. Proc. 2025-32 formally replaced those earlier 2025 figures, so any planning worksheet or software template built before mid-2025 may still show the old numbers.

Additional Standard Deduction for Age 65 or Older and Blindness

The long-standing additional standard deduction under Section 63(f) still applies on top of the basic amounts. For 2026, it is $1,650 for each taxpayer who is 65 or older or blind, or $2,050 if the taxpayer is unmarried and not a surviving spouse. A taxpayer who is both 65 or older and blind claims it twice.

Standard Deduction for Dependents

For someone who can be claimed as a dependent on another person's return, the 2026 standard deduction is limited to the greater of $1,350 or the dependent's earned income plus $450, but it can't exceed the regular standard deduction for their filing status. Since many dependents file as single, that generally caps the amount at $16,100 before any age or blindness additions.

How Does the New Senior Deduction Interact with the Standard Deduction?

The OBBBA added a separate deduction for seniors that's easy to confuse with the additional standard deduction above. Under the new Section 151(d)(5)(C) of the Internal Revenue Code,³ taxpayers who reach 65 before the end of the tax year can claim an extra $6,000 per qualifying individual for tax years 2025 through 2028. On a joint return where both spouses qualify, that's $12,000.

A few details matter when you're preparing the return:

• It stacks with the existing senior benefit. The $6,000 deduction is in addition to the $1,650 or $2,050 additional standard deduction, not a replacement for it.
• It's available whether or not the client itemizes. The Code treats it like other Section 151 deductions, which non-itemizers subtract alongside the standard deduction, and which are excluded from the definition of itemized deductions.² That makes it relevant even for clients who were already better off itemizing.
• It phases out at higher incomes. Each $6,000 amount is reduced by 6% of modified adjusted gross income above $75,000, or $150,000 for joint filers. For this purpose, modified adjusted gross income is AGI plus any foreign earned income or possessions income excluded under Sections 911, 931, or 933.
• It has filing requirements. The return must include the Social Security number of each qualifying individual, and married taxpayers must file jointly to claim it.

Here's how it adds up for a married couple filing jointly in 2026, when both spouses are 65 or older and their modified adjusted gross income is under $150,000: $32,200 in basic standard deduction, plus $3,300 in additional standard deduction ($1,650 each), plus $12,000 for the senior deduction, for a total of $47,500 in deductions before any other adjustments. For a client with modest retirement income, that combination can reduce taxable income substantially, so it's worth confirming ages and Social Security numbers early in your intake process.

Should Clients Itemize or Take the Standard Deduction in 2026?

With the standard deduction this high, most clients will continue to take it. Itemizing generally makes sense only when a client's combined deductible expenses, such as mortgage interest, state and local taxes, charitable contributions, and qualifying medical expenses, are greater than the standard deduction for their filing status, plus any additional amounts they'd lose by itemizing.

Two OBBBA-related points can shift that comparison. First, because the senior deduction is available to itemizers and non-itemizers alike, it doesn't factor into the itemize-or-not decision; it's a benefit either way. Second, 2026 is the first year of the OBBBA's rewritten overall limitation on itemized deductions under Section 68.⁴ For clients whose income reaches the 37% bracket, itemized deductions are reduced by 2/37 of the lesser of total itemized deductions or the amount by which taxable income (with those deductions added back) exceeds the start of the 37% bracket. For high-income clients, it's worth modeling both approaches rather than assuming that itemizing produces the full benefit at their top rate.

Other 2026 Thresholds That Work Alongside the Brackets

The brackets and standard deduction are the starting point, but several related 2026 figures from Rev. Proc. 2025-32 come up on the same returns:¹

• Long-term capital gains rates: The 0% rate applies to taxable income up to $49,450 for single filers, $98,900 for joint filers, and $66,200 for heads of household. The 15% rate applies up to $545,500 for single filers, $613,700 for joint filers, and $579,600 for heads of household, with 20% above those amounts.
• Alternative minimum tax (AMT): The exemption is $90,100 for unmarried individuals and $140,200 for joint filers, and it begins to phase out at $500,000 and $1,000,000 of alternative minimum taxable income, respectively.
• Qualified business income deduction: The threshold at which the wage and property limitations and the specified service trade or business rules start to apply is $201,750 for most filers and $403,500 for joint filers.
• Child tax credit: The maximum credit is $2,200 per qualifying child, with up to $1,700 refundable.
• Kiddie tax: The amount used to reduce a child's net unearned income subject to the kiddie tax is $1,350.

How Do the 2026 Tax Brackets Compare to 2027?

Clients searching for "2027 tax brackets" may actually be looking for the numbers on the return they'll file in 2027, which are the 2026 figures in this guide. But the IRS has now also published the true 2027 tax-year figures in Revenue Procedure 2026-35.⁵ Those apply to taxable years beginning in 2027, so for most clients, returns filed in 2028.

For 2027, the standard deduction rises to $33,200 for joint filers, $16,600 for single filers and married individuals filing separately, and $24,925 for heads of household. The 37% rate will apply to taxable income above $661,375 for single filers and $793,650 for joint filers. Keeping the two years clearly labeled in your client communications, and in your own planning templates, will save you from answering the same question repeatedly once filing season starts.

Keep Your Tax Practice Current with Becker CPE

Inflation adjustments are routine, but this year they sit on top of a major rewrite of the individual tax rules, and the details (who qualifies for the senior deduction, which 2025 numbers were replaced, how the 37% itemized limitation works) are exactly what clients will ask you about. Becker's tax CPE and EA CE courses, including critical update courses such as Federal Tax Update, help you stay current so you can answer with confidence.

If tax work is the core of your practice, Becker's Tax Prime+ subscription pairs NASBA- and IRS-approved tax coursework with NovaTax with Tax Advisor AI for source-linked research, so you can earn credits and look up the latest guidance in one place. Prefer a broader library? A Prime CPE subscription gives you more than 1,700 on-demand courses and webcasts with unlimited CPE credits for a full year.

Frequently Asked Questions

What Are the Tax Brackets for 2026?

The 2026 federal income tax rates are 10%, 12%, 22%, 24%, 32%, 35%, and 37%, the same seven rates in effect since 2018. For single filers, the 10% rate applies to taxable income up to $12,400 and the 37% rate applies above $640,600. For married couples filing jointly, the 10% rate applies up to $24,800 and the 37% rate applies above $768,700.

What Is the 2026 Standard Deduction?

For the 2026 tax year, the standard deduction is $32,200 for married couples filing jointly and qualifying surviving spouses, $24,150 for heads of household, and $16,100 for single filers and married individuals filing separately. Taxpayers who are 65 or older or blind can add $1,650 each, or $2,050 if unmarried and not a surviving spouse. These amounts apply to returns filed in 2027.

Are the 2026 Tax Brackets the Same as the "2027 Tax Brackets"?

Not exactly, and the overlap in terminology causes confusion. The 2026 brackets apply to income earned in 2026 and reported on returns filed in 2027. The IRS's 2027 tax-year brackets, now published in Revenue Procedure 2026-35, apply to income earned in 2027 and reported on returns filed in 2028.

How Much Is the Senior Deduction for 2026?

Taxpayers who are 65 or older by the end of 2026 can claim a $6,000 senior deduction, or $12,000 for a married couple filing jointly when both spouses qualify. It's available to both itemizers and non-itemizers, is reduced by 6% of modified adjusted gross income above $75,000 ($150,000 for joint filers), and requires a Social Security number for each qualifying individual. Married taxpayers must file jointly to claim it. The deduction is scheduled to apply for tax years 2025 through 2028 and is separate from the additional standard deduction for age.

Did the One Big Beautiful Bill Act Change Tax Rates for 2026?

The OBBBA didn't change the rates themselves. It made the seven TCJA rates permanent, which prevented them from reverting to the pre-2018 rates after 2025 as originally scheduled. It also permanently increased the standard deduction and added new deductions, including the senior deduction. For a broader look at the law's individual and business provisions, see Becker's key takeaways from the One Big Beautiful Bill.