Standard vs Itemized Deduction: Side-by-Side Comparison
Most taxpayers take the standard deduction — but the OBBBA changed the math. With the SALT deduction cap raised to $40,400 for 2026, DFW homeowners with significant property taxes are finding that itemizing beats the standard deduction more often than it has in years. Here is the side-by-side.
Standard vs Itemized Deduction
Which deduction method saves you more in 2026?
| Feature | Standard Deduction | Itemized Deduction |
|---|---|---|
| Single filer amount (2026) | $16,100 | Varies by expenses |
| Married filing jointly (2026) | $32,200 | Varies by expenses |
| Head of household (2026) | $24,150 | Varies by expenses |
| Requires documentation | ||
| Mortgage interest | Included in flat amount | Deductible (up to $750K loan) |
| State & local taxes (SALT) | Included in flat amount | Deductible (capped at $40,400 for 2026) |
| Charitable contributions | Included in flat amount | Deductible (up to 60% AGI) |
| Medical expenses | Included in flat amount | Over 7.5% of AGI |
| SALT cap impact | Not affected | Capped at $40,400 (phases down above ~$505K income) |
| Audit risk | Lower | Slightly higher |
| Best for | Most filers (simpler, often larger) | High mortgage/charity/medical expenses |
The Bottom Line
Rule of thumb: add your SALT (up to $40,400), mortgage interest, and charitable giving. If the total beats $16,100 (single) or $32,200 (married), itemize. High earners: the SALT cap phases back down above ~$505,000 of income.
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