Quick Answer
A bunching strategy involves timing deductible expenses to concentrate them in alternating years. For 2026, you might bunch deductions to exceed the $15,000 standard deduction (single) or $30,000 (married filing jointly), then take the standard deduction the following year. This can save $500-2,000+ annually for middle-income taxpayers.
Best Answer
Robert Kim, CPA
Taxpayers with charitable giving, state taxes, and mortgage interest who are close to the itemizing threshold
How bunching deductions works
Bunching is a tax strategy where you deliberately time deductible expenses to concentrate them in alternating years. The goal is to exceed the standard deduction in "bunching years" while taking the standard deduction in "off years."
For 2026, the standard deduction is $15,000 (single) and $30,000 (married filing jointly). If your normal itemized deductions total $12,000 annually, you'd save money by taking the $15,000 standard deduction every year. But if you can bunch two years' worth of deductions into one year ($24,000), you'd itemize in the bunching year and take the standard deduction the next year.
Example: Two-year bunching strategy
Let's say you're single with these annual expenses:
Without bunching (two years):
With bunching (two years):
What expenses can you bunch?
Easiest to time:
Harder to control:
Key factors for success
What you should do
Run the numbers before implementing bunching. Use tax software to project your itemized deductions for the current year. If you're within $2,000-3,000 of the standard deduction threshold, bunching might save you money.
Consider opening a donor-advised fund for charitable bunching. You can contribute multiple years' worth of charitable giving in one year, get the immediate deduction, then distribute grants to your chosen charities over time.
Key takeaway: Bunching works best for taxpayers whose normal itemized deductions are $2,000-5,000 below the standard deduction threshold, with at least $3,000 in timing-flexible expenses like charitable giving.
*Sources: [IRS Publication 526](https://www.irs.gov/pub/irs-pdf/p526.pdf), [IRS Publication 17](https://www.irs.gov/pub/irs-pdf/p17.pdf)*
Key Takeaway: Bunching deductions every other year can save $500-2,000+ annually for taxpayers whose normal itemized deductions fall $2,000-5,000 below the standard deduction threshold.
Bunching vs. annual itemizing comparison for different taxpayer situations
| Taxpayer Profile | Annual Deductions | Standard Strategy | Bunching Strategy | Annual Savings |
|---|---|---|---|---|
| Single, $12K deductions | $12,000 | Standard: $15,000 | Bunch to $18K, then standard | $150-330 |
| Married, $25K deductions | $25,000 | Itemize: $25,000 | Bunch to $35K, then standard | $500-1,100 |
| High earner, $35K deductions | $35,000 | Itemize: $35,000 | Bunch to $45K, then standard | $1,000-1,850 |
More Perspectives
Robert Kim, CPA
W-2 employees with minimal deductions who typically take the standard deduction
Should simple filers consider bunching?
Most W-2 employees with minimal deductions should stick with the standard deduction every year. Bunching typically doesn't make sense unless you have substantial charitable giving or other flexible deductible expenses.
For single filers, you'd need to generate at least $15,000+ in itemized deductions to beat the standard deduction. For most simple filers, this means:
If your only deductions are small amounts of charitable giving ($1,000-2,000 annually) and you don't own a home, bunching won't help. You're better off taking the standard deduction every year.
When simple filers might benefit
Bunching could work if you:
Even then, the math might not work out. Run the numbers carefully before changing your giving or spending patterns for tax purposes.
Key takeaway: Simple filers with under $10,000 in total annual deductions should generally stick with the standard deduction rather than attempt bunching strategies.
Key Takeaway: Simple filers with under $10,000 in total annual deductions should generally stick with the standard deduction rather than attempt bunching strategies.
Robert Kim, CPA
Homeowners whose mortgage interest, property taxes, and other deductions are close to but below the standard deduction threshold
Bunching for homeowners near the threshold
Homeowners are the best candidates for bunching because you already have substantial fixed deductions (mortgage interest and property taxes) and just need to push your total over the standard deduction threshold.
Typical homeowner deduction profile:
If your normal itemized deductions are $12,000-14,000 (below the $15,000 single standard deduction), bunching charitable contributions can push you over the threshold in alternating years.
Homeowner bunching strategies
Property tax timing: Pay your January property tax bill in December to accelerate the deduction. This works especially well if you're already at the $10,000 SALT cap—you're not losing the deduction, just timing it better.
Charitable bunching: Double up on church tithing, annual charity donations, or major gifts in December of your bunching year.
Home improvement donations: If you're renovating, donate usable items (appliances, fixtures, furniture) to qualified nonprofits for additional deductions.
Medical expenses: Schedule dental work, eye exams, or elective procedures in your bunching year. Remember, medical expenses are only deductible to the extent they exceed 7.5% of your adjusted gross income.
Example calculation
Normal year deductions:
Bunching year deductions:
Off year:
Two-year benefit: ($23,500 + $15,000) - ($19,000 + $19,000) = $500 additional deductions
Key takeaway: Homeowners whose itemized deductions normally fall within $3,000 of the standard deduction threshold are prime candidates for bunching, especially with charitable giving and property tax timing.
Key Takeaway: Homeowners whose itemized deductions normally fall within $3,000 of the standard deduction threshold are prime candidates for bunching, especially with charitable giving and property tax timing.
Sources
- IRS Publication 17 — Your Federal Income Tax (For Individuals)
- IRS Publication 526 — Charitable Contributions
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.