2027 Standard Deduction: New Amounts by Filing Status and Age

The 2027 standard deduction is higher for every filing status listed, giving taxpayers a new amount to compare with their potential itemized deductions. These figures apply to 2027 federal income tax returns, which are normally filed in 2028. The right choice depends on your circumstances, so the new amounts are a planning reference rather than a one-size-fits-all answer.

The standard deduction is a set amount tied to filing status. For background on how it works, see this standard deduction guide. The 2027 figures and increases from the prior tax year are:

• Married filing jointly and surviving spouses: $33,200, up $1,000.
• Single and married filing separately: $16,600, up $500.
• Heads of household: $24,925, up $775.

These adjustments are made each year based on inflation. That means the 2027 figures are above those for recent years, but the increase alone doesn’t determine which deduction is right for a particular taxpayer.

Compare the standard deduction with itemizing

For planning, start with the amount tied to your filing status. Then consider whether itemizing could produce a larger deduction for your situation. The key comparison is between the available standard amount and the total you could claim by itemizing. A higher standard deduction can change that calculation from one year to another, so a decision made for an earlier return may not automatically fit the next one.

Keep the comparison specific to the tax year and the filing status you expect to use. The figures here are for 2027 returns; they aren’t the amounts for a return covering another year. If your filing status or eligibility for an additional deduction changes, your total may change as well.

Additional amounts for taxpayers age 65 or older and people who are blind

Taxpayers age 65 or older, and taxpayers who are blind, may qualify for an additional standard deduction. For 2027, the additional amount is $1,700, or $2,100 for someone who is unmarried and not a surviving spouse. Eligible taxpayers add this amount to the standard deduction for their filing status. Details on this added amount are available in the guide to the extra standard deduction for people age 65 and older.

For example, a single taxpayer age 65 or older, or a single taxpayer who is blind, could have a total standard deduction of $18,700 for a 2027 federal return: the $16,600 single amount plus $2,100. The example illustrates how the additional amount combines with the filing-status amount; eligibility and the applicable additional figure still matter.

The source also describes a separate $6,000 bonus standard deduction for eligible people age 65 or older. It says this amount can be added for each eligible individual and can be claimed even by people who itemize. The bonus is temporary and phases out above certain income thresholds. The thresholds aren’t specified here, so taxpayers should check the applicable details before including the bonus in a calculation. Background on the change appears in this summary of the 2025 tax bill and this report on the bonus deduction for people over 65.

Rules for a taxpayer claimed as a dependent

A taxpayer who can be claimed as a dependent on someone else’s federal return has a different limit. For 2027, the standard deduction is the greater of $1,400 or $500 plus the dependent’s earned income. However, the amount cannot exceed the regular standard deduction for that dependent’s filing status, even if their earned income is higher than the basic standard deduction.

That cap makes it important to check both parts of the rule: the earned-income calculation and the maximum tied to filing status. A dependent shouldn’t assume that earning more automatically raises the deduction beyond that maximum.

The stated maximum is $48,600

The highest possible 2027 standard deduction described in the source is $48,600. It applies to a married couple filing jointly when both spouses are at least 65, both qualify for the $6,000 bonus, and both qualify for the additional standard deduction. The calculation combines the $33,200 joint amount, two $1,700 additional deductions, and two $6,000 bonuses.

This maximum depends on all of those conditions being met. For a household with a different filing status, age or eligibility, the total will differ. Before settling on a deduction for a 2027 return, check the base amount for your status, any age or blindness-related addition, the dependent limit if it applies, and the temporary bonus rules.

For related year-specific figures, see the standard deduction overview, the report on tax breaks that have ended, and the update on 2027 tax brackets. The practical next step is to compare the amounts that apply to your own filing status and eligibility when preparing for the 2027 tax year.