Standard vs Itemized Deduction Calculator
Every filer gets the standard deduction — but if your itemized deductions are higher, itemizing cuts your tax. Enter your deductible expenses to see which path wins for 2026.
How this calculator works
The calculator compares the 2026 standard deduction ($16,100 single, $32,200 married filing jointly) with the total of your itemized deductions. State and local taxes (income + property) are combined and capped at the 2026 SALT limit of $40,400. You claim whichever is larger; the calculator shows the difference and the tax you save at your marginal rate.
Frequently asked questions
What counts as an itemized deduction?
The big categories are state and local taxes (capped at $40,400 for 2026), mortgage interest, charitable donations, and medical expenses above 7.5% of AGI. Casualty and theft losses and gambling losses can also qualify.
Why would I itemize if the standard deduction is higher?
You wouldn't — you always claim the larger of the two. The calculation is per year: many people take the standard deduction in some years and itemize in years with big one-off expenses like large charitable gifts.
Does the SALT cap apply to all state taxes?
The 2026 cap of $40,400 applies to the combined total of state and local income, sales, and property taxes. Taxpayers in no-income-tax states can deduct sales tax instead of income tax, but the same cap applies.
Disclaimer: Results are estimates for general information only and do not constitute financial, tax, or legal advice. Figures reflect 2026 rules and may change. Always confirm current limits and consult a qualified professional before making decisions. Official figures: IRS.gov · 2026 limits per IRS tax inflation adjustments.