Schedule D—Tax Computation

Standard Deduction (Group I Only) If you do not itemize your deductions, you can take the 2026 standard deduction listed below for your filing status.

Filing status Standard deduction

Married filing jointly or Qualifying surviving spouse . . . . . . . . . . . . . . $32,200* Head of household . . . . . . . . . . . . . . . . . . . . $24,150* Single or Married filing separately . . . . . . . . . . . . . . . . . . . . . . . . . $16,100*

• To these amounts, add the additional amount shown, later.

Additional amount for the elderly or the blind. An additional standard deduction amount of $1,650 is allowed for a married individual (whether filing jointly or separately) or a qualifying surviving spouse who is age 65 or older or blind in 2026 ($3,300 if the individual is both age 65 or older and blind; $6,600 if both spouses are age 65 or older and blind). An additional standard deduction amount of $2,050 is allowed for an unmarried individual (single or head of household) who is age 65 or older or blind ($4,100 if the individual is both age 65 or older and blind).

Note: If you were born before January 2, 1960, you are considered to be age 65 or older in 2026.

Your standard deduction is zero if (a) your spouse