Tax & Payroll
Standard vs Itemized Deduction Calculator (2026)
Compare your itemized deductions — with the SALT cap and medical floor applied — against the standard deduction.
Preparing your result…
What this calculator does
Compares itemized deductions with the 2026 standard deduction.
What your result means
The larger deduction and which method to use.
Formula
Itemized = min(SALT, SALT cap) + mortgage interest + charity + max(0, medical − 7.5% × AGI); deduction = max(itemized, standard)
The step-by-step working for your own numbers appears with the result above and in the PDF report.
Frequently asked questions
Symbols and assumptions
- AGI
- Adjusted gross income
- SALT
- State and local taxes
- • Tax year 2026 figures from IRS Rev. Proc. 2025-32 unless stated.
- • SALT cap $40,400 phased down 30% above $505,000 MAGI, floor $10,000.
- • Medical expenses deductible above 7.5% of AGI.
Sources and review
Reviewed 2026-09-23 · Next review 2027-01-15
- • Charitable AGI limits, mortgage debt limits and the 35% itemized benefit cap are not modelled.
- • Federal only — state and local taxes are excluded.
- • Rules change annually; figures apply to tax year 2026 only.
- • Educational estimate, not tax advice.
Important limitation
This is an educational estimate based only on the values and formula shown. Verify current rates, rules, units, and professional standards before relying on the result. It is not personalized financial or investment advice.
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