Standard deduction line 2026

1. Click ‘Get Form’ to open the Standard Deduction Worksheet in the editor.
2. Begin by determining if your earned income exceeds $650. If yes, add $350 to your earned income and enter the total. If no, simply enter $1,000.
3. Next, refer to the standard deduction amounts based on your filing status: Single or married filing separately—$6,100; Married filing jointly or qualifying widow(er)—$12,200; Head of household—$8,950.
4. For line 3a, enter the smaller amount from line 1 or line 2. If you were born after January 1, 1949 and are not blind, stop here and transfer this amount to Form 1040, line 40.
5. If you were born before January 2, 1949 or are blind, proceed to line 3b. Multiply the number on Form 1040, line 39a by $1,200 (or $1,500 if single or head of household).
6. Finally, add lines 3a and 3b together and enter the total on Form 1040, line 40.

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