Itemize vs. standard deduction checker

With the SALT cap at $40,400 for 2026, itemizing is back on the table for more people. See which gives you the bigger deduction.

Estimate only, for planning — not tax advice. Uses 2026 federal standard deductions (Rev. Proc. 2025-32): $16,100 single, $32,200 married filing jointly, $24,150 head of household. Itemized total reflects the 2026 rules: state and local taxes capped at $40,400, reduced by 30% of modified AGI above $505,000 but never below $10,000 (IRC §164(b)(6) as amended by P.L. 119-21; AGI is used here as modified AGI), charitable gifts deductible only above a 0.5%-of-AGI floor, and medical expenses deductible only above 7.5% of AGI. Mortgage interest assumes acquisition debt within the federal limit. California has a much smaller standard deduction, doesn't allow a deduction for state income tax, and doesn't apply the federal SALT cap to property tax, so you may itemize for California even when the federal standard deduction wins — a return-level decision. Confirm with a CPA.