Standard vs Itemized Deduction Comparator

Compare the standard deduction to your itemized deductions to see which saves you more in taxes.

📅 Tax Year:

🧮 Compare Deductions

Filing Status

Age 65+ / Blind Count

Itemized Deductions

Mortgage Interest

State & Local Taxes (SALT)

Max $10,000

Charitable Donations

Medical Expenses (over threshold)

Expenses exceeding 7.5% of AGI

Other Itemized Deductions

How It Works

You can either take the standard deduction (a fixed amount based on filing status) or itemize your deductions (list individual qualifying expenses). You should choose whichever is larger to minimize your taxable income.

Standard Deduction (2026)

Single: $15,350
MFJ: $30,700
MFS: $15,350
HOH: $23,100

Common Itemized Deductions

Mortgage interest (on loans up to $750k)
State and local taxes (capped at $10,000 SALT)
Charitable contributions
Medical expenses over 7.5% of AGI

Examples

Example 1: Standard is Better

Single filer with $8,000 mortgage interest, $5,000 SALT, $1,000 charity = $14,000 itemized. Standard deduction $15,350 is higher → Take standard.

Example 2: Itemizing is Better

MFJ with $18,000 mortgage interest, $10,000 SALT, $5,000 charity = $33,000 itemized. Standard deduction $30,700 → Itemize for extra $2,300 deduction.

Frequently Asked Questions

What is the SALT cap?

State and local tax (SALT) deductions are capped at $10,000 ($5,000 if MFS). This includes state income taxes and property taxes combined.

Can I switch between standard and itemized?

Yes, you can choose differently each year. Pick whichever gives you the larger deduction for that tax year.

Who typically benefits from itemizing?

Homeowners with large mortgages, people in high-tax states, and those with significant charitable giving often benefit from itemizing.

What about medical expenses?

Only medical expenses exceeding 7.5% of your AGI can be deducted. For example, if AGI is $100,000 and medical expenses are $10,000, you can deduct $2,500.

Does the standard deduction increase for age/blindness?

Yes, taxpayers 65+ or blind receive an additional deduction amount per qualifying condition.

What about MFS and itemizing?

If one spouse itemizes, the other must also itemize (cannot take standard). This is an important consideration for MFS filers.

Use Cases

Determining whether the standard deduction or itemizing produces a larger tax benefit
Entering specific itemized deductions (mortgage interest, SALT, charity, medical) for comparison
Planning year-end tax moves to push itemized deductions above the standard deduction threshold
Understanding the impact of the $10,000 SALT cap on your itemization decision
Evaluating how life changes (home purchase, medical events, charitable giving) affect your deduction choice

Assumptions & Limitations

Uses current standard deduction amounts for the selected tax year and filing status
SALT deduction (state income/sales tax + property tax) is capped at $10,000 ($5,000 MFS)
Medical expenses are only deductible above the 7.5% AGI threshold
Mortgage interest deduction applies to acquisition debt up to $750,000 (post-2017)
Does not include all possible itemized deductions (casualty losses, gambling losses, etc.)
Additional standard deduction for age 65+ or blindness is included when applicable

Sources & References

IRS Publication 501 — Dependents, Standard Deduction, and Filing Information
IRS Schedule A Instructions — Itemized Deductions
IRS Rev. Proc. 2025-11 — Inflation-adjusted standard deduction amounts
IRS Publication 936 — Home Mortgage Interest Deduction
IRS Topic No. 501 — Should I Itemize?

Disclaimer: This calculator provides estimates for educational purposes only. It does not constitute tax advice. Consult a qualified tax professional for advice specific to your situation.