Official IRS figures
Standard Deduction for 2027
The IRS published the 2027 standard deduction on November 5, 2026, in Rev. Proc. 2026-35. The amounts below are those official figures, for returns covering tax year 2027. The OBBBA senior bonus deduction is fixed by statute rather than indexed, so its 2027 amount is unchanged.
Filing for 2026? Those amounts are different.
See the 2026 standard deduction →2026 vs 2027 standard deduction
All five filing statuses. Both columns are IRS figures: 2026 from Rev. Proc. 2025-32, 2027 from Rev. Proc. 2026-35.
| Filing status | 2026 | 2027 | Increase |
|---|---|---|---|
| Single | $16,100 | $16,600 | $500 |
| Married filing jointly | $32,200 | $33,200 | $1,000 |
| Married filing separately | $16,100 | $16,600 | $500 |
| Head of household | $24,150 | $24,925 | $775 |
| Qualifying surviving spouse | $32,200 | $33,200 | $1,000 |
2026: IRS Rev. Proc. 2025-32. 2027: IRS Rev. Proc. 2026-35 § 3.15(1).
Find your 2027 standard deduction
Base standard deduction plus the add-on for age 65 or older and blindness. The OBBBA senior bonus deduction is separate and not included.
2027 standard deduction
Base plus age 65 and blindness add-on.
Base amount
Age 65 and blind add-on
2027 additional standard deduction: age 65+ and blindness
Taxpayers who are 65 or older, or legally blind, add a fixed amount on top of the base standard deduction — one "box" per condition, per person. Single and head of household filers can check up to two boxes; on a married return, EACH spouse independently checks their own boxes.
Single / head of household
| Boxes checked | 2027 |
|---|---|
| 65+ OR blind (one box) | $2,100 |
| 65+ AND blind (two boxes) | $4,200 |
Married filing jointly / qualifying surviving spouse
| Boxes checked | 2027 |
|---|---|
| 1 | $1,700 |
| 2 | $3,400 |
| 3 | $5,100 |
| 4 | $6,800 |
Worked example — married couple, both spouses 65+ (2027)
- 2027 base standard deduction (married filing jointly): $33,200
- Additional amount for spouse 1 (65+): $1,700
- Additional amount for spouse 2 (65+): $1,700
- Total additional standard deduction: $3,400
- Total 2027 standard deduction: $36,600
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The OBBBA senior bonus deduction — fixed, not indexed
Unlike every other figure on this page, the OBBBA senior bonus deduction does not come from the revenue procedure. OBBBA (P.L. 119-21, §70103) fixed it by statute with no inflation-indexing provision, for tax years 2025 through 2028, so 2027 simply repeats the 2026 amount.
Amount (fixed, 2025-2028)
$6,000 per qualifying person, up to $12,000 if both spouses on a joint return are 65+.
Income phase-out (fixed, 2025-2028)
Reduces proportionally from $75,000 to $175,000 MAGI (single/HoH) or $150,000 to $250,000 MAGI (MFJ).
Run your own numbers on the senior bonus deduction calculator — the 2027 result will be identical to 2026 unless the OBBBA sunset date changes by later legislation. Combined 2027 totals for filers 65 and older, by filing status, are on the standard deduction over 65 in 2027 page.
Source, and how our projection compared
Every 2027 amount on this page except the senior bonus deduction is from IRS Rev. Proc. 2026-35, released November 5, 2026. Before that release this page showed a projection: OBBBA's §63(c)(7) base amounts multiplied by the §1(f)(3) cost-of-living ratio from BLS chained CPI-U, which had to bridge an October 2025 index that was never published. Computed with October left out of the average, that formula gives every official 2027 amount except head of household. The projection rounded the head-of-household total down to $50, the reading that matched the 2026 figure; for 2027 the IRS rounded the increase instead, which the statute's wording supports, giving $24,925.
Standard deduction or itemize?
Whether itemizing beats the 2027 standard deduction depends on your own deductions. Run your numbers on the tools built for it:
Frequently asked questions
What is the standard deduction for 2027?
$16,600 for single filers, $33,200 for married filing jointly, $16,600 for married filing separately, $24,925 for head of household, and $33,200 for a qualifying surviving spouse. These are the official IRS amounts from Rev. Proc. 2026-35, released November 5, 2026, and they apply to returns for tax year 2027 (filed in 2028).
Why does the 2027 head of household amount end in 25?
The statute rounds the increase, not the total. OBBBA set the head-of-household base at $23,625 in IRC § 63(c)(7), and § 63(c)(7)(B)(ii) rounds each year's inflation increase down to a multiple of $50. For 2027 the increase is $1,300, so the amount is $24,925. The single and joint bases are already multiples of $50, so their amounts stay round.
What is the 2027 standard deduction for married filing jointly?
$33,200, up from $32,200 in 2026. A qualifying surviving spouse gets the same $33,200. If both spouses are 65 or older, add $3,400 more ($1,700 per qualifying spouse); see the worked example below.
What is the additional standard deduction for seniors over 65 in 2027?
$2,100 for a single or head-of-household filer who is 65 or older, or $1,700 per qualifying spouse on a married return. The same amount applies for blindness, so a filer who is both 65+ and blind adds it twice. This additional standard deduction is separate from the OBBBA senior bonus deduction below, and unlike the senior bonus deduction it is indexed for inflation each year.
Is the OBBBA senior bonus deduction indexed for 2027?
No. OBBBA (P.L. 119-21) added the senior bonus deduction to IRC §151(d)(5) at a fixed $6,000 per qualifying person age 65+, with no inflation-indexing provision, for tax years 2025 through 2028. The 2027 amount is therefore the same as 2026: $6,000 per person ($12,000 if both spouses on a joint return are 65+), phasing out between $75,000 and $175,000 MAGI (single/HoH) or $150,000 and $250,000 MAGI (MFJ). Those phase-out thresholds are fixed by the same statute.
Does OBBBA affect the base standard deduction amount for 2027, beyond inflation indexing?
No. OBBBA made the larger, post-TCJA standard deduction amounts PERMANENT starting 2025 (they were previously scheduled to revert to roughly half their size after 2025 under the original TCJA sunset). The 2027 amounts are that permanent base with the ordinary annual inflation adjustment, so there is no OBBBA-driven jump for 2027 like the one the 2026 tax brackets' lowest two rates got (see the 2027 tax brackets reference for that separate, one-time adjustment).
When did the IRS announce the 2027 standard deduction?
On November 5, 2026, in Rev. Proc. 2026-35, the IRS's annual inflation-adjustment revenue procedure (the 2026 figures came from Rev. Proc. 2025-32, released October 9, 2025). It sets the basic standard deduction, the limit for dependents and the additional amount for the aged or blind.
Sources
Related insights
Use these guides for rule explanations, planning context, and follow-up questions beyond the calculator result.
Related Calculators
Standard Deduction 2026
2026 amounts for all five filing statuses, the age 65+/blind add-on, the OBBBA senior bonus, and the dependent formula
Standard Deduction Over 65 in 2027
Combined 2027 totals for age 65+: IRS base deduction + age add-on (Rev. Proc. 2026-35) + OBBBA senior deduction, by filing status, with the change from 2026
Itemized vs Standard
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Tax Brackets 2027
Official 2027 federal tax brackets for every filing status from IRS Rev. Proc. 2026-35, next to the 2026 thresholds
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Senior Bonus Deduction
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Schedule A Calculator
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