2028 Standard Deduction
2028 standard deduction (projected): single $16,600, MFJ $33,200, HOH $24,900. Senior 65+ adds $1,650 single / $1,300 MFJ each. Blind same add-on.
| Filing status | — |
| 2028 base standard | — |
| Age 65+ / blind add-ons | — |
| Total 2028 standard deduction | — |
The 2028 IRS standard deduction is projected at $16,600 single, $33,200 MFJ, $24,900 HOH. OBBB made the higher (TCJA-doubled) standard deduction permanent, ending years of uncertainty about post-2025 reversion. Senior (65+) and blind add-ons stay: $1,650 single / $1,300 MFJ each.
OBBB Made It Permanent
The TCJA-doubled standard deduction was set to sunset Dec 31, 2025. OBBB (P.L. 119-21, July 2025) made it permanent with CPI adjustment. 2028 projected from 2027 official + 2.4% COLA. ~90% of filers now take the standard deduction.
Senior + Blind Stack
Each qualifying condition adds to the standard deduction. MFJ couple both 65+ both blind = base $33,200 + 4 × $1,300 = $38,400. Significant tax savings for elderly couples.
Standard vs Itemized
Itemize if: mortgage interest + SALT (capped $10k) + charitable contributions + medical (above 7.5% AGI) exceeds your standard deduction. With $10k SALT cap and high standard deduction, itemizing rarely makes sense for typical filers.
Last updated May 2026. Sources: IRS Standard.