Standard vs Itemized Deduction Worksheet (2026)
Enter your Schedule A numbers once, apply the two limits that actually change the answer — the SALT cap and the 7.5% medical floor — and see which deduction wins, and by how much. Prints to one page.
The short answer
You itemise only if your allowable itemised deductions exceed the standard deduction for your filing status. For 2026 that threshold is $16,100 if you file single, $32,200 if you file jointly, and $24,150 as head of household. The mistake most worksheets make is letting you add up what you spent rather than what you are allowed to deduct. A couple who paid $60,000 in state and local taxes cannot deduct $60,000 — the SALT cap allows $40,400 of it in 2026. A filer with $6,000 of medical bills and $180,000 of AGI deducts none of it, because the first 7.5% of AGI ($13,500) is disallowed.
Worked example, start to finish: married filing jointly, AGI $180,000, state and local taxes $22,000, mortgage interest $9,000, charitable gifts $3,000, medical expenses $6,000. The medical floor is 7.5% × $180,000 = $13,500, so all $6,000 of medical is disallowed. Allowable itemised deductions are $22,000 + $9,000 + $3,000 + $0 = $34,000, against a standard deduction of $32,200. Itemising wins by $1,800. At a 22% marginal bracket that is about $396 of federal tax — real, but small enough that an hour of a preparer's time may exceed it.
How the choice actually works
Both options are subtracted from adjusted gross income before your tax is computed, so the value of the larger deduction is your marginal rate times the difference between them — not the full amount. That is why the gap matters more than the total. It is also why the decision is worth re-running every year: the standard deduction is indexed to inflation (Rev. Proc. 2025-32), while several itemised categories are capped or floored, so the two drift apart over time.
One asymmetry to know: the standard deduction is not affected by your AGI, but the SALT cap phases down once income passes a threshold. For joint filers the 2026 cap begins to shrink above $505,000 of income, at 30 cents per dollar, down to a $10,000 floor. Above roughly $636,000 the cap is back to $10,000 regardless of what you paid.
2026 standard deduction by filing status
| Filing status | 2026 standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
| Qualifying surviving spouse | $32,200 |
What you can itemise — and what actually survives
| Schedule A category | 2026 limit you must apply |
|---|---|
| State and local taxes (SALT) | Capped at $40,400 joint / $20,200 married-separate; phases down above $505,000 joint, floor $10,000. IRC §164(b)(6), as amended by OBBBA. |
| Home mortgage interest | Interest on acquisition debt up to $750,000 ($375,000 if married filing separately). Home-equity interest generally only if used to buy or improve the home. |
| Charitable contributions | Subject to percentage-of-AGI ceilings that vary by the type of gift and the type of recipient. OBBBA added further floors for 2026 — check the Schedule A instructions before relying on a prior-year number. |
| Medical and dental | Only the part exceeding 7.5% of AGI. IRC §213(a); IRS Pub. 502. |
| Casualty and theft losses | Federally declared disasters only, less $100 per event and less 10% of AGI. |
What you cannot itemise, however much you spent
Federal income tax you paid, most personal and family living costs, the cost of commuting or childcare (those may qualify for credits instead, which are worth more), dues to clubs and professional associations, and most investment advisory fees. If an expense appears nowhere on Schedule A, no worksheet will rescue it — the correct route is usually a credit or an above-the-line adjustment, which you get whether or not you itemise.
Your numbers
| Filing status Sets both your standard deduction and your SALT cap. | |
| Adjusted gross income (AGI) Form 1040, line 11 | |
| State and local taxes paid (SALT) Capped at $40,400 for this status (IRC §164(b)(6), as amended by OBBBA) | |
| Home mortgage interest Form 1098, box 1 | |
| Charitable contributions Cash and non-cash, before any AGI floor | |
| Total medical and dental expenses Only the part above 7.5% of AGI counts (IRC §213(a)) — $13,500 of your AGI is disallowed here | |
| Other itemised deductions Casualty and theft losses, other Schedule A items |
Result
| SALT actually deductible | $22,000 |
| Medical actually deductible | $0 (entirely below the 7.5% floor) |
| Total itemised deductions | $34,000 |
| Standard deduction (Married filing jointly) | $32,200 |
| Better choice | Itemise — by $1,800 |
Itemising beats the standard deduction by $1,800. At a 22% marginal rate that is about $396 of federal tax — check your real bracket before assuming that number.
Three worked cases
| Case | Allowable itemised | Standard | Outcome |
|---|---|---|---|
| Single, AGI $95,000 — SALT $8,000, mortgage $4,500, charity $1,200, medical $3,000 | $13,700 | $16,100 | Standard wins by $2,400 |
| Joint, AGI $180,000 — SALT $22,000, mortgage $9,000, charity $3,000, medical $6,000 | $34,000 | $32,200 | Itemise, by $1,800 |
| Joint, AGI $250,000 — SALT $60,000 (capped), mortgage $14,000, charity $8,000 | $62,400 | $32,200 | Itemise, by $30,200 |
Notice the shape: the first case is the most common outcome, and the second is close enough that a small change in charitable giving flips it. Only in the third — a high-tax state with a large mortgage — is the answer obvious.
Decision checklist
- Start from your AGI (Form 1040, line 11) — three of the limits depend on it.
- Apply the SALT cap to state and local taxes before adding anything else. This is the single most common overstatement.
- Subtract 7.5% of AGI from medical expenses; if the result is negative, it is zero.
- Confirm mortgage interest is on acquisition debt within the $750,000 limit.
- Check charitable gifts against the AGI ceilings for the type of asset and recipient.
- Compare the total with the standard deduction for your exact filing status.
- If the two are within a few hundred dollars, weigh the record-keeping burden against the tax saved.
- If you are married filing separately, run both spouses together — the rules are asymmetric and the joint result is often very different.
Frequently asked questions
Does the SALT cap apply per person or per return?
Per return. A joint return gets one $40,400 cap; two married-separate returns get $20,200 each. Married filing separately does not double the cap.
Why did my medical expenses produce no deduction at all?
Because only spending above 7.5% of your AGI counts. With $180,000 of AGI the floor is $13,500, so $6,000 of medical bills is entirely below it. The floor, not the spending, is what disqualifies most filers.
Is bunching deductions into one year worth it?
Sometimes. If your itemised total in a normal year sits just under the standard deduction, concentrating two years of charitable giving into one year can push that year over the threshold while you take the standard deduction the year after. It only helps when the two-year total genuinely increases — run both scenarios before assuming it does.
Does state tax treatment follow the federal choice?
Not always. Several states decouple from federal itemisation or set their own SALT rules, so a federal decision to take the standard deduction does not automatically produce the best state result. Check your state's rules separately.
How current are these figures?
The 2026 amounts come from IRS Rev. Proc. 2025-32; the SALT cap reflects OBBBA (Pub. L. 119-21). The SALT cap is scheduled to revert after 2029, so re-check before each filing season. Every figure on this page is dated, and the sources are listed below.
Sources & methodology
- IRS — Tax inflation adjustments for tax year 2026 (Rev. Proc. 2025-32) — IRS
- OBBBA (One Big Beautiful Bill Act), Pub. L. 119-21 — SALT cap, senior deduction, QBI, estate — Congress.gov
- IRS Schedule A (Form 1040), Itemized Deductions — IRS
- IRS Publication 502, Medical and Dental Expenses (7.5% AGI floor) — IRS
Not tax, legal, or financial advice
FiscTalk provides general educational information from public sources. Tax outcomes depend on your full facts, filing history, and jurisdiction-specific rules that change yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.