A fixed amount subtracted from income before tax, claimed by anyone who does not itemize. For 2026 it is $16,100 single and $32,200 married filing jointly, indexed annually.
Standard: a fixed amount, no records. Itemized: state and local taxes (capped), mortgage interest, charitable gifts, and medical above 7.5 percent of AGI, each documented. Take whichever is larger.
With the higher SALT cap, more Illinois homeowners will beat the standard deduction by itemizing again. The comparison is worth running each year rather than assuming.
No. It is one or the other on the federal return, though a few deductions (like the new tips and overtime deductions) are taken separately regardless.
Source: IRC 63; Rev. Proc. 2025-32
Last reviewed September 17, 2026. Tax rules change; confirm current law before acting.
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