Standard Deduction and Tax Brackets 2026: CPA Reference | HelloBooks Standard deduction for 2025 and 2026 by filing status and where the top bracket starts, from IRS sources, for planning conversations.
The 2025 standard deduction was raised mid-year by the new law, so figures quoted before July 2025 are out of date. Here are the amounts to use for 2025 returns and 2026 planning.
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2026, married filing jointly
$32,200
Applies: Tax year 2025 onwardFrom IRS.gov · checked October 10, 2026
Amounts below are the ones the IRS published after the law change.
The 10% to 37% rate structure no longer expires, and the personal exemption stays at zero. The 37% bracket starts at $626,350 / $751,600 for 2025 and $640,600 / $768,700 for 2026 (single / joint).
For clients near the line between the standard deduction and itemizing, re-run the comparison with the new SALT cap and the Schedule 1-A deductions, which apply on top of either choice.
The plain-English summary for business owners
Schedule A · state and local taxes
Schedule 1-A · seniors 65 and over
New form · tax year 2025 onward
General information for tax professionals, not advice on a specific return. Figures are from IRS.gov on the date shown; check the current IRS instructions before filing.
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