The simple rule
Take whichever is larger: the standard deduction for your filing status, or the total of your itemized deductions. Most filers take the standard deduction because it is now high.
| Filing status | 2026 standard deduction |
|---|---|
| Single or married filing separately | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
Filers aged 65 or older or blind get an additional standard deduction on top of these amounts.
What you can itemize
- State and local taxes (SALT): income or sales tax plus property tax, up to the SALT cap.
- Mortgage interest: on up to $750,000 of home acquisition debt ($375,000 if married filing separately) for homes bought after December 15, 2017.
- Charitable gifts: to qualifying organizations.
- Medical expenses: the part above 7.5% of your adjusted gross income.
The higher SALT cap
The 2025 tax law raised the federal SALT deduction cap from $10,000 to $40,000 for the 2025 tax year ($20,000 if married filing separately), rising to $40,400 for the 2026 tax year. The cap is reduced by 30% of modified adjusted gross income above $500,000 ($250,000 married filing separately) for 2025, but not below $10,000 ($5,000 married filing separately). Homeowners in high-tax states are now more likely to benefit from itemizing.
Charity deduction without itemizing
Starting with the 2026 tax year, people who take the standard deduction can also deduct cash gifts to qualifying charities: up to $1,000 for single filers or $2,000 for married couples filing jointly. Gifts to donor-advised funds do not qualify.
Let software decide
You do not need to work this out by hand. Enter your mortgage interest, property tax and donations and the best tax software compares both options and picks the larger one. Read which documents to gather first.
FAQ
Should I itemize or take the standard deduction?
Itemize only if your itemized deductions add up to more than your standard deduction.
Can I itemize on my state return and not federal?
Some states allow this. Check your state's rules or let tax software handle it.
Do new deductions like tips and overtime require itemizing?
No. They are available either way.
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Not advice: General information only, not tax, legal or financial advice. Consult a qualified tax professional. Dates and rules can change; check irs.gov for your situation.