Definition
The standard deduction is a fixed amount the IRS lets you subtract from your gross income before calculating your tax. In 2026, the standard deduction is $15,000 for single filers, $30,000 for married filing jointly, and $22,500 for head of household — amounts adjusted annually for inflation.
Roughly 90% of taxpayers take the standard deduction because it's simpler and, for most people, larger than what they'd get by itemizing. You don't need receipts or records to claim it — it's automatic.
If your itemized deductions (mortgage interest, state taxes, charitable contributions, etc.) exceed the standard deduction, it may be worth itemizing on Schedule A instead.
How this affects your W-4
For W-4 purposes, the standard deduction is built into the withholding calculation automatically — you don't need to enter it anywhere. Your employer's payroll system subtracts it when calculating withholding.
If you itemize and your deductions exceed the standard deduction, enter the excess amount in Step 4b to reduce your withholding accordingly.
See how standard deduction affects your withholding
Use the free W-4 calculator to calculate your exact withholding with your specific situation.
Open the W-4 Calculator →Related terms
Itemized Deductions
Specific deductible expenses you list on Schedule A instead of taking the standard deduction.
Taxable Income
The portion of your income subject to federal income tax after all deductions are applied.
Deductions Worksheet
The IRS worksheet for calculating the Step 4b entry — used when itemizing deductions on your tax return.