Deductions · calculator
Itemize or take the standard deduction in 2026?
Add up Schedule A with the 2026 rules and see whether it beats the flat amount.
Itemize or take the standard deduction?
Itemize
$34,950
Itemized $34,950 against standard $32,200 + $2,000 for gifts
- SALT after the cap$19,000
- Charity above the 0.5% floor$1,950
- Medical above 7.5% of AGI$0
- 2/37 reduction (37% bracket only)$0
The 2/37 reduction uses AGI as a stand-in for taxable income plus itemized deductions. In 2026 non-itemizers also deduct up to $1,000 ($2,000 joint) of cash gifts.
You itemize only when your Schedule A total beats the standard deduction, which for 2026 is $16,100 single, $24,150 head of household and $32,200 for a married couple filing jointly. Three 2026 rules change the comparison. State and local taxes count up to $40,400, less above $505,000 of modified AGI. Charitable gifts count only above 0.5% of AGI, while non-itemizers get a new deduction of up to $1,000 ($2,000 joint) for cash gifts. And taxpayers in the 37% bracket see their itemized deductions trimmed by 2/37 of the smaller of the deductions and their income above the 37% threshold. A couple with $210,000 of AGI, $19,000 of state and property taxes, $14,000 of mortgage interest and $3,000 of gifts itemizes $34,950, $2,750 more than the joint standard deduction. The Schedule 1-A deductions apply either way.
Checked by Radif Partners · Editorial policy · How we calculate
What goes on Schedule A, with the 2026 limits
| Item | 2026 rule |
|---|---|
| State and local taxes | up to $40,400, reduced by 30% of MAGI above $505,000, floor $10,000 |
| Mortgage interest | on up to $750,000 of acquisition debt; mortgage insurance counts again |
| Charitable gifts | only the part above 0.5% of AGI |
| Medical and dental costs | only the part above 7.5% of AGI |
| Gambling losses | up to 90% of gambling winnings (Form 1040-ES 2026) |
| Casualty losses | federally declared disasters, and from 2026 state-declared disasters |
A worked comparison
In the example above, the SALT line keeps $19,000 because the couple's income is under the $505,000 threshold, the gifts lose the first $1,050 to the floor, and the mortgage interest counts in full. Itemizing gives $34,950. Had they taken the standard deduction, they could still deduct $2,000 of cash gifts in 2026. The calculator weighs both sides, including that non-itemizer amount.
Itemizing and the new deductions
None of the four Schedule 1-A deductions depends on this choice: tips, overtime, car loan interest and the senior deduction are subtracted after either the standard deduction or Schedule A. The qualified business income deduction works the same way. So the comparison on this page only concerns the items listed in the table, and a worker with large tips can still take the standard deduction and the tips deduction together.
When the answer changes from year to year
Households near the line can alternate: itemize in a year with a large property tax bill or a bunched charitable gift, take the standard deduction the next. The choice is made each year on the return. The standard deduction page has the amounts by status, and the refund estimator shows what the difference does to your refund.
Sources: Public Law 119-21 (July 4, 2025), Title VII, Subtitle A: sections 70101 to 70120 and 70424 to 70425; IRS Form 1040-ES (2026), Estimated Tax for Individuals: What's New and due dates; IRS Instructions for Schedule A 2025: State and Local Tax Deduction Worksheet, read on October 11, 2026.