Section 70102 of the One Big Beautiful Bill Act made permanent the elevated standard deduction enacted by TCJA, with a small additional bump above the inflation-adjusted TCJA amounts. ² For 2025: $15,750 single / $23,625 head-of-household / $31,500 joint, indexed for inflation going forward. For 2026 per IRS Rev. Proc. 2025-32 ³: $16,100 single / $24,150 HOH / $32,200 joint.
For our practice, the practical effect is that fewer of our middle-income clients will itemize, but the post-OBBBA SALT cap raise to $40,000 means the calculation has gotten more complex for high-income clients in some states.
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