Filing Status and Standard Deduction: CPA REG Practice Guide
By SimplyCPA · 11 October 2026
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- Five statuses: Single, married filing jointly, married filing separately, head of household and qualifying surviving spouse.
- Marital status: Determined on the last day of the tax year — married on December 31 means married for the whole year.
- 2026 standard deduction: $16,100 single or MFS, $32,200 joint or qualifying surviving spouse, $24,150 head of household; plus $1,650 for each spouse 65+ or blind ($2,050 if unmarried).
- Senior deduction: An extra $6,000 per person aged 65+ for 2025–2028, phasing out above $75,000 MAGI ($150,000 joint) — available whether or not you itemise.
- Restrictions: If one spouse filing separately itemises, the other must too; nonresident aliens generally can't take the standard deduction (students and business apprentices from India are a treaty exception).
The five filing statuses
| Status | Key requirements |
|---|---|
| Single | Unmarried or legally separated on December 31, and not qualifying for another status |
| Married filing jointly (MFJ) | Married on December 31 (or spouse died during the year), both agree to file jointly; joint and several liability |
| Married filing separately (MFS) | Married, filing separate returns. Many credits are reduced or unavailable |
| Head of household (HOH) | Unmarried (or "considered unmarried") on December 31; paid more than half the cost of keeping up a home; a qualifying person lived with you for more than half the year (a dependent parent may live elsewhere) |
| Qualifying surviving spouse (QSS) | Spouse died in either of the two previous tax years; you haven't remarried; you have a dependent child or stepchild living with you; you paid more than half the cost of the home |
Considered unmarried for HOH: you file separately, paid more than half the cost of the home, your spouse didn't live in the home during the last six months of the year, and the home was the main home of your child for more than half the year.
2026 standard deduction
| Filing status | Basic amount |
|---|---|
| Single / Married filing separately | $16,100 |
| Married filing jointly / Qualifying surviving spouse | $32,200 |
| Head of household | $24,150 |
- Additional amount for being 65 or older, or blind: $1,650 each per spouse, or $2,050 if unmarried and not a surviving spouse. A blind person over 65 gets it twice.
- Dependants: limited to the greater of $1,350 or earned income + $450, not exceeding the basic amount.
The senior deduction (2025–2028)
The OBBBA added a separate deduction of $6,000 for each individual aged 65 or older by the end of the year ($12,000 if both spouses qualify). It's in addition to the additional standard deduction above, is available to itemisers and non-itemisers, and phases out for modified AGI above $75,000 ($150,000 for joint filers). A Social Security number is required, and married couples must file jointly.
Example: A married couple, both 67, file jointly with AGI of $90,000 in 2026. Standard deduction = $32,200 + 2 × $1,650 = $35,500. Senior deduction = 2 × $6,000 = $12,000 (no phase-out, since MAGI is below $150,000). Total deductions = $47,500; taxable income = $42,500 before any other deductions.
Who can't use the standard deduction
- A married person filing separately whose spouse itemises.
- A nonresident alien, or a dual-status alien for the year. IRS Publication 519 notes an exception: students and business apprentices eligible under Article 21(2) of the US–India income tax treaty may claim the standard deduction.
- An individual filing a return for less than 12 months because of a change in accounting period.
Exam trap: Head of household requires a qualifying person, not just any dependant. A qualifying relative who is a dependant only because of a multiple support agreement does not make you eligible for HOH.
Continue with AGI, taxable income and tax liability and our REG filing status, credits and AMT notes.