The standard deduction is the single most common tax benefit available to filers. For 2026, it is $16,100 for single filers, $32,200 for married couples filing jointly, and $24,150 for heads of household. The 2027 figures have not yet been officially published by the IRS — they will appear in the annual Revenue Procedure that typically drops in late October or early November 2026. But we can make a reliable projection based on the inflation data the IRS uses.
How the IRS sets the standard deduction
The standard deduction is adjusted every year for inflation using the Chained Consumer Price Index (C-CPI-U), the same measure the IRS uses to adjust bracket thresholds. The adjustment is rounded to the nearest $50 for single filers and to the nearest $100 for married filing jointly.
The 2026-to-2027 adjustment will be based on price data from September 2025 through August 2026. The Bureau of Labor Statistics releases the August reading in mid-September 2026, and the IRS computes the final adjustment shortly thereafter.
Projected 2027 standard deduction amounts
Applying the 2026 inflation rate of approximately 2.7% to the 2026 baselines gives the following projections:
| Filing status | 2026 standard deduction | 2027 projected (estimate) |
|---|---|---|
| Single | $16,100 | ~$16,550 |
| Married filing jointly | $32,200 | ~$33,050 |
| Head of household | $24,150 | ~$24,800 |
| Married filing separately | $16,100 | ~$16,550 |
| Qualifying surviving spouse | $32,200 | ~$33,050 |
These are estimates only. The actual figures will differ slightly depending on the final C-CPI-U reading and the IRS rounding conventions. Treat these numbers as planning aids, not filing numbers.
Additional standard deduction for age and blindness
In addition to the base standard deduction, taxpayers who are 65 or older or blind receive an additional standard deduction. For 2026, the additional amount is $1,650 ($2,050 if you are unmarried and not a surviving spouse). The 2027 additional amounts are projected to be approximately $1,695 for unmarried filers and $1,740 for surviving spouses.
The One Big Beautiful Bill Act also introduced a temporary $6,000 senior deduction for taxpayers aged 65 and older, phasing down by 6% of modified AGI above $75,000 (single) or $150,000 (joint). This provision runs through 2028, so it will still be available in 2027.
Why the standard deduction matters for your planning
The standard deduction reduces your taxable income dollar for dollar. At a 22% marginal rate, an additional $1,000 of standard deduction saves you $220 in federal tax. Understanding how the deduction will change in 2027 helps you plan year-end moves — charitable contributions, retirement contributions, and other above-the-line deductions — with a clearer picture of your expected tax liability.
When to use the projected numbers
Use the projected 2027 standard deduction when:
- Planning year-end 2026 tax moves that affect your 2027 taxable income (for example, deciding whether to accelerate a charitable contribution into 2026 or defer it to 2027).
- Estimating your 2027 withholding with your employer's payroll system. Most payroll providers update their tables in January based on the official IRS Revenue Procedure.
- Comparing itemizing versus taking the standard deduction. If your total itemized deductions are close to the projected 2027 standard deduction, small changes in your 2026 numbers could tip the balance.
Do not use the projected numbers on an actual 2027 tax return. Wait for the IRS Revenue Procedure before filing.
What happens if inflation slows or reverses
If the C-CPI-U growth rate drops below 2.7% (or turns negative in a deflationary scenario), the 2027 standard deduction could be lower than the projection above. The IRS rounds to the nearest $50 or $100, so a small inflation drop could shave $50 to $100 off the projected amounts. Conversely, if inflation runs hotter than expected, the deduction could land slightly higher.
Bottom line
The 2027 standard deduction is not yet official, but the projection is straightforward: expect roughly a 2.7% increase over 2026, giving approximately $16,550 for single filers, $33,050 for married couples filing jointly, and $24,800 for heads of household. Use these projections for planning, but wait for the IRS Revenue Procedure before relying on them for filing.
Disclaimer: This article is general educational information, not tax, legal, or investment advice. Dollar amounts come from the 2026 sources listed at the end of this article and may change. Before you act, talk to a licensed CPA, EA, or tax attorney about your own situation.