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Standard vs Itemized Deduction 2026 — Free

Compare your standard deduction with itemized deductions under the new $40,000 SALT cap and OBBBA senior deduction. See which option saves you more in 2026.

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Property + state income/sales tax (capped at $40K) Please enter a valid amount.
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Only amounts above 7.5% of AGI are deductible Please enter a valid amount.
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Your Deduction Comparison

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Standard Deduction (Total)
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Total Itemized Deductions
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Better Choice
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Tax Savings (vs Worse Option)
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SALT Deduction (Capped)
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Medical Deduction (Above 7.5% AGI)

For 2026, the OBBBA changes — including the $40,000 SALT cap and $6,000 senior bonus deduction — make itemizing worthwhile for many more taxpayers. Enter your deductions below to see which option saves you more.

How It Works

  1. Select your filing status and age
  2. Enter your adjusted gross income
  3. Enter your itemized deduction amounts
  4. Compare and choose the better option
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Standard vs Itemized Deductions in 2026

Every tax filer faces the same annual decision: take the standard deduction or itemize? The answer depends on whether your qualifying expenses exceed the flat standard deduction amount the IRS sets for your filing status. In 2026, the One Big Beautiful Bill Act (OBBBA) changed the math significantly by raising the SALT cap and adding a new senior deduction, making this comparison more important than ever.

For 2026, the standard deduction is $16,100 for single filers, $32,200 for married filing jointly, $16,100 for married filing separately, and $24,150 for head of household. The IRS also provides additional amounts for filers age 65 and older, and the OBBBA adds an extra $6,000 per qualifying senior on top of that.

What Changed Under the OBBBA

Two major changes affect the standard vs. itemized decision in 2026. First, the SALT (State and Local Tax) deduction cap increased from $10,000 to $40,000 ($20,000 for married filing separately). This is a game-changer for taxpayers in high-tax states like California, New York, New Jersey, and Illinois who were previously limited to a $10,000 SALT deduction. Many of these taxpayers will now find that itemizing saves them more than the standard deduction. Use our SALT cap calculator to see exactly how the new cap affects you.

Second, the OBBBA introduced a new $6,000 senior deduction for each qualifying person age 65 or older. This stacks on top of the existing IRS age addition and the standard deduction, making the standard deduction significantly more valuable for seniors. A married couple both over 65 could receive a combined standard deduction of over $47,400.

When to Itemize

Itemizing typically makes sense if you have a large mortgage with significant interest payments, live in a high-tax state where your property taxes plus state income taxes approach the $40,000 SALT cap, or make substantial charitable contributions. Taxpayers with high medical expenses (above 7.5% of AGI) may also benefit from itemizing. The key is simple: if your total itemized deductions exceed your standard deduction, you should itemize. For help estimating your potential tax refund, try our tax refund calculator.

The Senior Deduction Advantage

Seniors (age 65+) get three layers of deductions when taking the standard deduction: the base standard deduction, the existing IRS additional amount for age ($2,000 for single/HOH, $1,600 for married filers), and the new OBBBA senior deduction of $6,000 per qualifying person. This makes the standard deduction extremely competitive for older filers. For example, a single filer over 65 gets a total standard deduction of $24,100 ($16,100 + $2,000 + $6,000). For a detailed breakdown of all senior tax benefits, see our senior tax deduction calculator.

For informational purposes only. This calculator provides estimates based on 2026 federal tax provisions and OBBBA changes. Consult a qualified tax professional before making financial decisions.

Frequently Asked Questions

Should I itemize or take the standard deduction in 2026?
You should itemize if your total itemized deductions exceed your standard deduction. In 2026, the standard deduction is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household. The new $40,000 SALT cap makes itemizing more attractive for taxpayers in high-tax states.
How does the new $40,000 SALT cap affect my deduction choice?
The One Big Beautiful Bill Act raised the SALT deduction cap from $10,000 to $40,000 ($20,000 for married filing separately). This means taxpayers in high-tax states like California, New York, and New Jersey can now deduct significantly more in state and local taxes, making itemizing worthwhile for many who previously took the standard deduction.
Can I claim the OBBBA senior deduction with the standard deduction?
Yes. The OBBBA senior deduction of $6,000 per qualifying person age 65 or older is added on top of the standard deduction (and the existing IRS age-based addition). It is not an itemized deduction. A married couple both over 65 could receive up to $12,000 in additional OBBBA senior deductions plus the existing age additions.
What medical expenses are deductible?
You can deduct medical and dental expenses that exceed 7.5% of your adjusted gross income (AGI). This includes health insurance premiums not paid by your employer, prescription medications, doctor and hospital visits, medical equipment, and long-term care expenses. Over-the-counter medicines generally do not qualify.

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