---
title: "IRS sets 2027 standard deduction at $16,600 for single filers and $33,200 for couples | TaxWren"
description: "The IRS raised the 2027 standard deduction to $16,600 single and $33,200 joint, moved every bracket up, and set the child tax credit at $2,300."
url: https://taxwren.com/news/irs-sets-2027-tax-brackets-and-standard-deduction
---

[Tax news](/news) · November 12, 2026 · Income tax

# IRS sets 2027 standard deduction at $16,600 for single filers and $33,200 for couples

The IRS raised the 2027 standard deduction to $16,600 single and $33,200 joint, moved every bracket up, and set the child tax credit at $2,300.

By [the TaxWren team](/about#who-writes) · Published November 12, 2026, 2:45 AM EST · 3 min read

## What changed

-   The 2027 standard deduction is $16,600 for single filers and married people filing separately, $33,200 for married couples filing jointly and $24,925 for heads of household, up from $16,100, $32,200 and $24,150 in 2026.
-   The seven rates stay at 10% to 37%. The brackets start higher: the 12% bracket for a single filer begins at $12,800 of taxable income, not $12,400, and the 37% bracket at $661,375.
-   The IRS announced the figures on November 5, 2026 (IR-2026-133, Rev. Proc. 2026-35). They apply to income earned in 2027, reported on returns filed in 2028, so nothing changes on your 2026 return or your 2026 paychecks.

The IRS raised the standard deduction for 2027 to $16,600 for single filers, $33,200 for married couples filing jointly and $24,925 for heads of household, and moved all seven tax brackets up. The agency announced the figures on November 5, 2026 in IR-2026-133 and Rev. Proc. 2026-35. They cover income earned in 2027, which you report on the return you file in 2028.

## Standard deduction and brackets, 2026 and 2027

The rates stay at seven levels from 10% to 37%. What moves is the taxable income at which each rate starts.

| Filing status | Item | 2026 | 2027 |
| --- | --- | --- | --- |
| Single | Standard deduction | $16,100 | $16,600 |
| 10% bracket starts at | $0 | $0 |
| 12% bracket starts at | $12,400 | $12,800 |
| 22% bracket starts at | $50,400 | $52,025 |
| 24% bracket starts at | $105,700 | $109,125 |
| 32% bracket starts at | $201,775 | $208,325 |
| 35% bracket starts at | $256,225 | $264,550 |
| 37% bracket starts at | $640,600 | $661,375 |
| Married filing jointly | Standard deduction | $32,200 | $33,200 |
| 10% bracket starts at | $0 | $0 |
| 12% bracket starts at | $24,800 | $25,600 |
| 22% bracket starts at | $100,800 | $104,050 |
| 24% bracket starts at | $211,400 | $218,250 |
| 32% bracket starts at | $403,550 | $416,650 |
| 35% bracket starts at | $512,450 | $529,100 |
| 37% bracket starts at | $768,700 | $793,650 |
| Head of household | Standard deduction | $24,150 | $24,925 |
| 10% bracket starts at | $0 | $0 |
| 12% bracket starts at | $17,700 | $18,250 |
| 22% bracket starts at | $67,450 | $69,650 |
| 24% bracket starts at | $105,700 | $109,100 |
| 32% bracket starts at | $201,750 | $208,300 |
| 35% bracket starts at | $256,200 | $264,550 |
| 37% bracket starts at | $640,600 | $661,350 |

Taxable income, after deductions. 2027: Rev. Proc. 2026-35, section 3.01 and 3.15. 2026: our federal data for 2026 (IRS Rev. Proc. 2025-32). Married filing separately uses the single standard deduction and the single brackets up to the 35% bracket; its 37% bracket starts at a lower amount.

## What it means for a paycheck

A single filer with $80,000 of wages and no other income has taxable income of $63,400 in 2027, against $63,900 in 2026. Federal income tax before credits on that income is $8,490 in 2027 and would have been $8,770 under the 2026 rules, a difference of $281.

How we computed it

Tax from the bracket tables above on wages less the standard deduction, with no credits, other income or state tax. The 2027 version assumes your wages stay at $80,000; a raise would eat into that difference. Try your own numbers in the [income tax calculator](/income-tax-calculator), which uses 2026 rules until the 2027 tax year begins.

## Other 2027 amounts the IRS set

-   **Capital gains:** the 0% rate on long-term gains applies up to taxable income of $51,050 (single), $102,100 (joint) and $68,350 (head of household). The 15% rate runs up to $563,200, $633,600 and $598,400. See the [capital gains tax calculator](/capital-gains-tax-calculator).
-   **Child tax credit:** $2,300 per qualifying child, of which up to $1,800 is refundable. Read [how the credit works](/blog/child-tax-credit).
-   **Earned income credit:** the maximum is $8,496 with three or more children, $7,552 with two, $4,573 with one and $685 with none.
-   **Aged or blind:** an extra $1,700 on the standard deduction per person, or $2,100 for an unmarried taxpayer.
-   **Alternative minimum tax:** exemption of $93,000 for unmarried filers and $144,700 for joint filers, phasing out above $515,950 and $1,031,900.
-   **Workplace benefits:** health flexible spending account limit $3,500 (carryover up to $700), commuter and parking benefits $350 a month.
-   **Gifts and estates:** annual gift tax exclusion $20,000 per recipient; estate tax basic exclusion $15,480,000 for people who die in 2027.
-   **Adoption credit:** up to $18,250 of qualified expenses.

The revenue procedure also covers many business and excise amounts that do not affect an individual return. The full list is in Rev. Proc. 2026-35.

## When do the new numbers apply?

Only to tax years beginning in 2027. Your 2026 return, due in 2027, and the paychecks you receive in 2026 use the 2026 amounts. Payroll systems usually adopt the new withholding tables in January 2027. Retirement plan limits, the Social Security wage base and the HSA limits for 2027 come from separate announcements; see our posts on the [HSA limits](/news/hsa-limits-rise-to-4500-and-9000) and the [Social Security wage base](/news/social-security-cola-and-wage-base-increase).

## Sources

1.  IRS: [Rev. Proc. 2026-35: 2027 adjusted items](https://www.irs.gov/pub/irs-drop/rp-26-35.pdf) (official)
2.  IRS: [IR-2026-133: tax inflation adjustments for tax year 2027](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2027-taxpayers-continue-to-benefit-from-the-working-families-tax-cuts) (official)

Figures come from the official documents listed above. See our [methodology](/methodology) and [editorial policy](/editorial-policy). This article is general information, not tax advice.

## Frequently asked questions

### What is the standard deduction for 2027?

$16,600 for single filers and married people filing separately, $33,200 for married couples filing jointly and surviving spouses, and $24,925 for heads of household. Taxpayers who are 65 or older or blind add $1,700 each, or $2,100 if unmarried.

### When does the 10% bracket end in 2027?

At $12,800 of taxable income for single filers and married people filing separately, $25,600 for joint filers and $18,250 for heads of household. Taxable income is what is left after the standard or itemized deduction.

### Do the 2027 brackets apply to my 2026 tax return?

No. The 2027 amounts apply to income earned in calendar 2027. Your 2026 return, filed in 2027, uses the 2026 amounts.

### Does the 0% capital gains rate change for 2027?

Yes. Long-term gains are taxed at 0% up to $51,050 of taxable income for single filers, $102,100 for joint filers and $68,350 for heads of household. The 15% rate runs up to $563,200, $633,600 and $598,400.

## Run your own numbers

-   [Income tax calculator](/income-tax-calculator)
    
    Federal and state income tax owed for 2026.
    
-   [Take-home pay calculator](/take-home-pay-calculator)
    
    Gross to net salary after federal, FICA, state and local taxes.
    
-   [Federal tax brackets by year](/federal-tax-brackets)
    
    Current and previous federal tax brackets, standard deduction and key figures, with year-over-year changes.
    
-   [Capital gains tax calculator](/capital-gains-tax-calculator)
    
    Tax on selling stocks, crypto, property or a home, and on dividends: 0/15/20% long-term and qualified dividend rates, short-term rates, 3.8% NIIT, state tax and the main home exclusion.
    

## More tax news

-   [IRS reminds filers that $1,000 charity deduction without itemizing starts with 2026 gifts](/news/charitable-deduction-for-non-itemizers-starts-2026)
-   [Marketplace enrollees will pay up to 10.22% of income for a benchmark plan in 2027](/news/aca-premium-contribution-percentages-rise)
-   [IRS raises HSA limits to $4,500 self-only and $9,000 family for 2027](/news/hsa-limits-rise-to-4500-and-9000)