{
 "protocol": "verified-facts/0.2",
 "key": "us/income-tax/standard-deduction-married-joint",
 "label": "Standard deduction — Married filing jointly and surviving spouses",
 "value": 32200,
 "unit": "USD/year",
 "period": "2026",
 "effectiveFrom": "2026-01-01",
 "effectiveTo": null,
 "source": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
 "quote": "§ 3.14(1) … Married Individuals Filing Joint Returns and Surviving Spouses (§ 1(j)(2)(A)) $32,200",
 "verifiedDate": "2026-10-03",
 "nextScheduledRefresh": "2026-11-01",
 "status": "fresh",
 "ageDays": 10,
 "maxAgeDays": null,
 "previous": {
  "value": 31500,
  "period": "2025",
  "effectiveFrom": "2025-01-01",
  "source": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
 },
 "scope": "Individuals; taxable income after deductions. Schedules per § 1(j)(2)(A)–(D) as adjusted by Rev. Proc. 2025-32 § 3.01 (which also reflects OBBBA changes).",
 "hash": "sha256:b6b7a359aba210ecc6a37638b3f73c94fb7cbf9166b75f4205013a65e5d8b4b5",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..5YhYDDsonukI9mdacGyZ5-KAMCB_rQzZ4VWMMdFWK58GIfR_4KKnZ8ti2JiAdpV175VcNcDnd4GK7r4QgXGrAQ",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/us/income-tax/standard-deduction-married-joint",
  "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
 }
}