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Additional standard deduction for aged (65+) or blind, § 63(f) — per qualifying condition, unmarried and not a surviving spouse

2050 USD/year

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

§ 3.14(3) … The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.
key
us/income-tax/additional-standard-deduction-aged-blind-unmarried
value
2050 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
2000 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
sha256:1ba753791ddaef4fc0ce01dcf907f8d94c0e540700c52e0ae94c161b9e7343bb
signature
EdDSA, key db-2026-10 — keys

As JSON

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

{
  "protocol": "verified-facts/0.3",
  "key": "us/income-tax/additional-standard-deduction-aged-blind-unmarried",
  "label": "Additional standard deduction for aged (65+) or blind, § 63(f) — per qualifying condition, unmarried and not a surviving spouse",
  "value": 2050,
  "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(3) … The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.",
  "verifiedDate": "2026-10-03",
  "nextScheduledRefresh": "2026-11-01",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "status": "fresh",
  "ageDays": 34,
  "maxAgeDays": null,
  "previous": {
    "value": 2000,
    "period": "2025",
    "effectiveFrom": "2025-01-01",
    "source": "https://www.irs.gov/pub/irs-drop/rp-24-40.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": "sha256:1ba753791ddaef4fc0ce01dcf907f8d94c0e540700c52e0ae94c161b9e7343bb",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..raoiQkFukc6ncq6PQPR_vr1-I8A8_kVi9ZPJN0vV-3a4Onp8JLPFz0EiLcDYdtg6MWn7THDAX0u2apyNHV5IBg",
    "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/additional-standard-deduction-aged-blind-unmarried",
    "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
  }
}