databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes

Standard deduction — Single and Married filing separately

16100 USD/year

2026, from 2026-01-01 · verified 2026-10-03 against the official source · next expected change 2027-01-01

§ 3.14(1) … Unmarried Individuals (other than Surviving Spouses and Heads of Households) (§ 1(j)(2)(C)) $16,100; Married Individuals Filing Separate Returns (§ 1(j)(2)(D)) $16,100

key: us/income-tax/standard-deduction-single
value: 16100 USD/year
period: 2026
effective: 2026-01-01 to date
source: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
verified: 2026-10-03 — fresh (34 days ago; next check by 2026-11-01)
next expected change: 2027-01-01 (annual: a fixed day each year)
previous: 15750 USD/year (2025) from 2025-01-01
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:fde7a5b2a42f80fb9f927d247790f926d69c48636a22ce3b5aac7c9938cfdf12
signature: EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/us/income-tax/standard-deduction-single?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/us/income-tax/standard-deduction-single

{
  "protocol": "verified-facts/0.3",
  "key": "us/income-tax/standard-deduction-single",
  "label": "Standard deduction — Single and Married filing separately",
  "value": 16100,
  "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) … Unmarried Individuals (other than Surviving Spouses and Heads of Households) (§ 1(j)(2)(C)) $16,100; Married Individuals Filing Separate Returns (§ 1(j)(2)(D)) $16,100",
  "verifiedDate": "2026-10-03",
  "nextScheduledRefresh": "2026-11-01",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "status": "fresh",
  "ageDays": 34,
  "maxAgeDays": null,
  "previous": {
    "value": 15750,
    "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:fde7a5b2a42f80fb9f927d247790f926d69c48636a22ce3b5aac7c9938cfdf12",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..eiMzUftiz4EENH8g0oiuL_aM-E9PBWFd3_PmJAu8QAEQt3wjbSSnOpHv3pmmYtUQV7b_Gc_oKcpUH740I6ymCg",
    "keys": "https://databutler.dev/.well-known/jwks.json"
  },
  "publisher": {
    "name": "Data Butler",
    "url": "https://databutler.dev/"
  },
  "cite": {
    "url": "https://databutler.dev/facts/us/income-tax/standard-deduction-single",
    "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
  }
}