Quick Answer
Take the standard deduction if your itemized deductions total less than $15,000 (single) or $30,000 (married filing jointly) for 2026. About 87% of taxpayers use the standard deduction because it's larger than their itemizable expenses. You should itemize if you have high mortgage interest, state taxes, charitable donations, or medical expenses.
Best Answer
Robert Kim, CPA
Best answer for typical W-2 employees deciding between standard and itemized deductions
Should you itemize or take the standard deduction?
The rule is simple: choose whichever gives you the larger deduction. For 2026, the standard deduction is $15,000 for single filers and $30,000 for married filing jointly. You should itemize only if your qualifying expenses exceed these amounts.
About 87% of taxpayers take the standard deduction because the Tax Cuts and Jobs Act nearly doubled these amounts in 2018, making itemizing less beneficial for most people.
How to decide: Add up your itemizable expenses
The main itemized deductions include:
Example: $85,000 salary, married filing jointly
Let's say you and your spouse have:
Total itemized deductions: $27,125
Standard deduction: $30,000
Result: Take the standard deduction. You save $2,875 more in taxable income ($30,000 vs $27,125).
When itemizing makes sense
You're more likely to benefit from itemizing if you:
Comparison: Standard vs. itemized thresholds
What you should do
1. Calculate your potential itemized deductions using last year's tax documents
2. Compare the total to your standard deduction amount
3. Choose the higher amount — it's that simple
4. Consider tax software or a professional if you're close to the threshold
Use our return scanner to analyze your previous year's return and identify whether you missed itemization opportunities or took the wrong deduction method.
Key takeaway: Take the standard deduction unless your itemized deductions exceed $15,000 (single) or $30,000 (married filing jointly). Most taxpayers save more with the standard deduction.
Key Takeaway: Choose the larger deduction — standard ($15,000 single, $30,000 married) or your total itemized expenses. About 87% of taxpayers benefit more from the standard deduction.
2026 standard deduction amounts vs. when to consider itemizing
| Filing Status | 2026 Standard Deduction | Consider Itemizing When Total Exceeds |
|---|---|---|
| Single | $15,000 | $15,000 |
| Married Filing Jointly | $30,000 | $30,000 |
| Married Filing Separately | $15,000 | $15,000 |
| Head of Household | $22,500 | $22,500 |
More Perspectives
Robert Kim, CPA
Best for W-2 employees with straightforward tax situations
For simple W-2 filers: Standard deduction is usually best
If you're a typical W-2 employee with straightforward finances, the standard deduction will likely save you more money and time. Here's why:
The math is simple: Your itemized deductions need to exceed $15,000 (single) or $30,000 (married) to be worth it. For most W-2 employees, this is unlikely unless you:
Example: Single filer, $65,000 salary
Typical itemizable expenses:
Total itemized: $4,000
Standard deduction: $15,000
Result: The standard deduction saves you $11,000 more in deductions — no contest.
When to reconsider
Even as a simple filer, itemize if you:
Key takeaway: W-2 employees with no major deductible expenses should almost always take the standard deduction — it's larger and requires no documentation.
Key Takeaway: W-2 employees with basic tax situations should take the standard deduction unless they have significant mortgage interest, medical expenses, or charitable donations.
Robert Kim, CPA
Best for homeowners who might benefit from itemizing mortgage interest and property taxes
For homeowners: Run the numbers carefully
As a homeowner, you have the best chance of benefiting from itemizing, but it's not automatic. The key expenses that might push you over the standard deduction threshold are:
Mortgage interest: Deductible on loans up to $750,000
Property taxes: Combined with state income taxes, capped at $10,000
PMI premiums: May be deductible depending on income
Example: Homeowner couple, $120,000 combined income
Total itemized: $32,000
Standard deduction: $30,000
Result: Itemize and save an extra $2,000 in deductions.
The SALT cap hurts many homeowners
The $10,000 limit on state and local tax deductions significantly reduced itemizing benefits for homeowners in high-tax states. Before 2018, you could deduct unlimited state income taxes and property taxes.
When homeowners should still take the standard deduction
Key takeaway: Homeowners should calculate both options annually. High mortgage interest can push itemized deductions above the standard deduction, but the $10,000 SALT cap limits the benefit.
Key Takeaway: Homeowners benefit from itemizing when mortgage interest plus capped SALT deductions ($10,000) plus charitable donations exceed the standard deduction threshold.
Sources
- IRS Publication 501 — Exemptions, Standard Deduction, and Filing Information
- IRS Schedule A Instructions — Instructions for Schedule A (Itemized Deductions)
Related Questions
Reviewed by Robert Kim, CPA on February 28, 2026
This content is for educational purposes only and is not a substitute for professional tax advice. Consult a qualified tax professional for advice specific to your situation.