---
title: "Standard vs. Itemized Deductions (2026): Which Is Better? | TaxWren"
description: "Itemize only if your Schedule A deductions add up to more than the 2026 standard deduction of $16,100 (single) or $32,200 (married filing jointly). What counts, the SALT cap and a worked example."
url: https://taxwren.com/glossary/standard-vs-itemized-deductions
---

[Tax glossary](/glossary) · Updated October 15, 2026

# Standard vs. itemized deductions

Short answer

You deduct whichever is larger: the standard deduction ($16,100 single, $32,200 married filing jointly in 2026) or the total of your itemized deductions on Schedule A.

Every filer can lower taxable income with either the [standard deduction](/glossary/standard-deduction), a flat amount set by filing status, or [itemized deductions](/glossary#itemized-deductions), the total of specific expenses listed on Schedule A. You can't take both, so the rule is simple: take the larger one.

## The amount to beat in 2026

| Filing status | Itemize only if deductions are over |
| --- | --- |
| Single or married filing separately | $16,100 |
| Head of household | $24,150 |
| Married filing jointly | $32,200 |

The standard deduction is higher at 65 or older or if you are blind, which raises the bar for itemizing.

## What you can itemize

-   **State and local taxes ([SALT](/glossary#salt-deduction)):** state income tax or sales tax, plus [property tax](/property-tax-calculator), up to $40,400 for 2026 ($20,200 married filing separately), reduced for modified AGI over $505,000.
-   **Home mortgage interest** on your main home and a second home, from Form 1098.
-   **Gifts to charity**, in cash or property, to qualified organizations.
-   **Medical and dental expenses** above 7.5% of your adjusted gross income.
-   **Casualty and theft losses** from a federally declared disaster, and a few other items.

Some deductions don't depend on this choice: [adjustments to income](/glossary#above-the-line-deduction) such as IRA or HSA contributions reduce AGI either way, and the [qualified business income deduction](/glossary#qbi-deduction) and the [senior deduction](/glossary#senior-deduction) come on top of both.

## Worked example

A married couple filing jointly in 2026 with $150,000 of AGI paid $14,000 of mortgage interest, $13,000 of state income and property taxes, gave $4,000 to charity and had $9,000 of medical bills.

-   Medical: only the part above 7.5% of AGI ($11,250) counts, so $0.
-   State and local taxes: $13,000, within the $40,400 cap.
-   Total itemized: $14,000 + $13,000 + $4,000 + $0 = **$31,000**.

Their standard deduction is $32,200, so they should **take the standard deduction**: the difference of $1,200 changes their taxable income by that much, worth about $264 at their 22% bracket.

To see the tax on your own numbers, use the [income tax calculator](/income-tax-calculator) (it uses the standard deduction) and subtract your extra itemized amount from taxable income.

## Work it out

-   [Income tax calculatorFederal and state income tax for 2026](/income-tax-calculator)
-   [Property tax calculatorYearly property tax on a home, by state](/property-tax-calculator)

## Related terms

- Standard deduction: A fixed amount that reduces your taxable income when you don't itemize: $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household in 2026, more if you are 65 or older or blind.
- Itemized deductions: Specific expenses you can deduct on Schedule A instead of taking the standard deduction: state and local taxes (up to $40,400 in 2026), home mortgage interest, gifts to charity and medical expenses above 7.5% of AGI, among others. You itemize only when they add up to more than your standard deduction.
- SALT deduction: The itemized deduction for state and local taxes: state income tax (or sales tax) plus property taxes. For 2026 it is capped at $40,400 ($20,200 married filing separately), reduced by 30% of modified AGI over $505,000 but not below $10,000.

## Frequently asked questions

### Is it better to itemize or take the standard deduction?

Whichever is larger. For 2026 itemizing pays off only if your itemized deductions are more than $16,100 as a single filer, $24,150 as head of household or $32,200 as a married couple filing jointly (more if you are 65 or older or blind).

### What can I itemize?

The main itemized deductions on Schedule A are state and local taxes (income or sales tax plus property tax, capped at $40,400 for 2026), home mortgage interest, gifts to charity, medical and dental expenses above 7.5% of AGI, and casualty and theft losses from federally declared disasters.

### If my spouse itemizes, can I take the standard deduction?

Not if you are married filing separately: when one spouse itemizes on a separate return, the other spouse's standard deduction is zero, so both must itemize.

Sources: [IRS Topic 501, Should I itemize?](https://www.irs.gov/taxtopics/tc501). Figures come from our tax data files; see the [methodology](/methodology). All terms: [tax glossary](/glossary).