The Nstein tax desk
2026 Federal Tax Changes for Families
Review verified 2026 standard deductions, child tax credit amounts, and selected changes before filing in 2027.
Standard deduction
For 2026, the base standard deduction is $16,100 for single and married-filing-separately returns, $32,200 for married filing jointly, and $24,150 for head of household. Special rules apply to dependents, age, blindness, and some filing situations.
Child Tax Credit
The maximum is $2,200 per qualifying child, with up to $1,700 potentially refundable. Age, relationship, residency, support, identification, income, and earned-income rules affect eligibility and the actual amount. It is not an automatic payment for every child.
Additional deduction for seniors
Eligible people age 65 or older may qualify for an additional $6,000 deduction. It phases out above modified adjusted gross income of $75,000, or $150,000 for joint filers. Identification and joint-filing requirements apply.
Review these changes separately
- State and local tax deduction limits.
- Charitable contribution changes.
- Qualified tips and overtime deductions.
The scholarship contribution credit starts in 2027 and does not apply to 2026 donations. State tax treatment may differ from federal rules.